上海罗莱家用纺织品有限公司偿债能力存在的问题分析及对策研究

论文总字数：10309字

摘 要

随着经济全球化的发展，中国也大力建设其特色社会主义市场经济体制，企业面临的竞争形势越来越险峻，内外部环境越来越复杂，企业是否能够持续生存经营下去，与企业偿债能力有很大的关系。偿债能力分析是企业财务管理的核心内容，也是财务报表分析的一个重要内容。而且，企业的利益相关者都比较注重偿债能力指标的分析。因此，偿债能力分析对一个企业的发展是很必要的。根据对上海罗莱莱家用纺织品有限公司的短期偿债能力和长期偿债能力进行分析，发现企业在财务方面存在的问题，研究解决对策。

关键词：财务报表分析，偿债能力，短期偿债能力，长期偿债能力

Abstract: With the evolution of economic globalization, China is building its socialist market economic system, corporations are facing rival situation more unstable, and cumulatively complex internal and external environment, enterprises are able to survive in business, and Enterprise solvency has a lot to do. Solvency analysis is the main content of financial management is also a significant part of financial statement analysis. Furthermore, Enterprise stakeholders to focus on the analysis of solvency index. Therefore, the debt-paying ability analysis is very necessary for the development of an enterprise. According to Lou Lai, Shanghai home textile limited short-term solvency and long-term solvency analysis finds problems in the financial and research solutions.

Keywords: Financial statement analysis, liquidity, short-term solvency and long-term solvency

目 录

1. 引言·····················································4

1.1研究背景················································4

1.2研究意义················································4

1. 上海罗莱家用纺织品有限公司偿债能力分析···················4

2.1上海罗莱家用纺织品有限公司简介··························4

2.2上海罗莱家纺短期偿债能力分析····························4

2.2.1流动比率··············································4

2.2.2营业资本··············································5

2.2.3速动比率··············································6

2.2.4现金流量比率··········································7

2.3上海罗莱家纺长期偿债能力分析····························8

2.3.1资产负债率············································8

2.3.2产权比率··············································9

2.3.3所有者权益比率········································10

2.3.4利息保障倍数··········································11

3.上海罗莱家纺偿债能力方面存在的问题························12

3.1上海罗莱家纺短期偿债能力存在的问题······················12

3.2上海罗莱家纺长期偿债能力存在的问题······················12

4.上海罗莱家纺偿债能力方面存在的问题的原因分析··············13

5.上海罗莱家纺存在问题的解决对策研究·······················13

结论·······················································15

参考文献···················································16

致谢·······················································17

1. 引言

1.1研究背景

随着全球经济一体化的发展，现代企业融资战略的重要手段之一就是举债经营。适当的负债经营在财务杠杆中发挥着重要的作用，可以扩大生产和流通。企业偿债能力分析，可以预测业务风险，以保护公司利益的有效途径进行投资。

1.2研究意义

偿债能力保障企业实现安全的财务目标，偿债能力的分析对企业偿债能力做出合理的评价和应用，对企业自身的定位，财务决策的选择有着重要意义。

1. 上海罗莱家用纺织品有限公司偿债能力分析

偿债能力是公司偿还到期的债务（包括本金和利息）的能力。在企业的偿债能力影响生存的情况下，当公司保持较强的偿债能力，可能有更好的金融环境，才有可能筹集更多的钱，节省更多的资金成本，有更好的投资机会，更多的利润。相反，如果一个企业偿债能力不好，就很难筹集到资金，或会增加融资成本，造成良好的投资机会的损失，是投资者获得的利润减少，甚至导致债务危机。

2.1上海罗莱家用纺织品有限公司简介

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