企业偿债能力分析论文

分类号：F235 2015届本科生毕业论文

题目：企业偿债能力分析

作者姓名：xx

学号：xxxx

系(院)、专业：经济管理学院、会计学专业指导教师姓名：xx

指导教师职称： xxx

2015年5月15日

Classification Number：F235 2015 Undergraduate graduation thesis

Title: Analysis of Enterprise Debt Paying Ability

Name：xxx

Number：xxx

Department、specialty：Economics &Management ，Accounting Tutor name：xxx

Tutor title：xxxxx

May15,2015

摘要

当今社会，传统的经营模式受到很大冲击，企业规模的变大导致了举债经营的普遍存在。同时，由于愈发激烈的市场竞争，企业不得不努力提高自己的竞争力，而偿债能力是其中一个重要的方面。因此，偿债能力在经营管理者的眼中，地位越来越重要。本文主要阐述了企业偿债能力分析的理论内涵、介绍了美菱电器和合肥三洋的大致情况、对比分析了美菱电器和合肥三洋的偿债能力，发现了美菱电器和合肥三洋在这方面存在的一些问题，为改善两家公司的偿债能力提出了一些合理建议。由于美菱电器和合肥三洋在我国家电行业很具代表性，希望在对两家公司偿债能力的相关研究分析中，能够提升它们对偿债能力的认识，进而改善自身的经营状况和财务状况，实现更好的发展。

关键词：偿债能力；流动比率；速动比率；资产负债率；利息保障倍数

ABSTRACT

In today's society, the traditional management mode has a great impact on the enterprise scale, large leverage led to widespread. At the same time, due to the increasingly fierce market competition, enterprises have to increase the competitiveness of their own, and debt paying ability is one of the important aspects. Therefore, the solvency of business managers in the eyes, more and more important role. This paper mainly expounds the theoretical connotation of enterprise debt paying ability analysis, introduces the Meiling, Hefei Sanyo roughly, contrast analysis the Meiling, Hefei Sanyo's solvency, Meiling electrical appliance and Hefei Sanyo in this regard, there are some problems found for the solvency of good companies put forward some reasonable suggestions. Because Meiling, Hefei Sanyo in China's household electrical appliance industry is representative, hope in the solvency of the two companies related research and analysis, to enhance their understanding of debt paying ability, and improve its business operation and financial status, achieve better development.

Key words:Solvency; Liquidity Ratio; Speed Ratio; Asset Liability Ratio; Interest Coverage Ratio

目录

绪论 (1)

一、偿债能力分析的相关概念 (1)

(一)短期偿债能力 (1)

(二)长期偿债能力 (2)

(二)偿债能力的其他影响因素 (3)

二、美菱电器和合肥三洋偿债能力指标对比及原因分析 (4)

(一)美菱电器和合肥三洋基本情况概述 (4)

(二)短期偿债能力指标对比及原因分析 (4)

(三)长期偿债能力指标对比及原因分析 (6)

三、改善偿债能力的对策 (8)

(一)加快应收账款和存货的周转 (8)

(二)制定合理的偿债计划 (8)

(三)优化资本结构 (8)

(四)提高盈利能力 (9)

(五)加强管理层的素质与能力 (9)

结论 (10)

参考文献 (11)

致谢 (12)