鞍山市源财物资有限公司偿债能力分析.pdfVIP

摘 要 所谓偿债能力，是指对企业到期还本付息的能力进行分析，从而考察企 业的真实能力，和经营企业的现有风险，根据企业现存的风险问题作出相对 合理的经济决策，为企业的发展规划作出一定的贡献。随着当今社会经济的 迅速发展，以及企业之间的强烈竞争，财务工作的重要性越来越不容忽视。 公司的管理人员，外来的投资者，公司的债权人以及社会对企业的财务的工 作的要求都逐步提高。通过对企业的财务进行细致的分析，可以了解企业现 有的真实财务状况和企业目前的实际经营状况，企业需要提高自身的财务实 力和综合实力才能紧随社会发展的脚步，财务数据可以准确有效的反映出企 业的经营成果，而企业有无偿债能力也是衡量企业是否健康发展的重要因素。 本论文以鞍山市源财物资有限公司为例，主要对鞍山市源财物资有限公 司的偿债能力进行了分析，首先，介绍了公司的概况，其次，分析了鞍山市 源财物资有限公司的短期偿债能力及长期偿债能力的各项指标，再次，总结 归纳了鞍山市源财物资有限公司目前存在的问题，最后针对鞍山市源财物资 有限公司目前存在的问题进行综合评价，提出解决对策。 关键词：偿债能力； 短期偿债能力； 长期偿债能力 I Abstract The so-called solvency refers to the analysis of the enterprise's ability to repay the principal and interest when it is due, so as to examine the real ability of the enterprise and the existing risks of the enterprise, make relatively reasonable economic decisions according to the existing risk problems of the enterprise, and make certain contributions to the development planning of the enterprise. With the rapid development of social economy and the strong competition among enterprises, the importance of financial work can not be ignored. The company's managers, foreign investors, creditors and the society's requirements for the financial work of the enterprise have gradually increased. Through the detailed analysis of the enterprise's finance, we can understand the current real financial situation and the actual business situation of the enterprise. The enterprise needs to improve its own financial strength and comprehensive strength to follow the pace of social development. The financial data can accurately and effectively reflect the enterprise's business results, and whether the enterprise has the ability to repay debts is also a m