摘 要

偿债能力指的是对于各种债务，企业进行偿还的能力，这个问题是很多企业的经营者、给企业注入资金的投资的人们所共同关注的。站在企业的投资者角度上来说，如果一个企业没有能力去偿清它所亏欠的债务，那就会导致经营这个企业的人需要费心费神地去筹集足够的资金以便及时地还清债务，而这必然会使得筹资的难度提升，增加了在短时间内加速筹集资金的成本支出，另外，负责管理企业的人会很难全身心地关注企业的经营、管理，从而损害了企业的利益，最终投资人的利益亦会受损。作为债权人，会从自身利益出发来考量企业的偿债能力，确定企业是否能让他们及时收回自己的债权以及按期取得利息。站在企业自身的立场上考虑，如果企业能细致地分析出自身的偿债的能力，便可以对企业的财务状况有一定程度的了解、熟知到企业自身存在多大程度的财务风险从而及时采取应对措施、预测出企业是否具有良好的筹资前景，同时，也可以在以后进行各种理财活动时将此作为一个重要的参考对象。

本文主要是针对企业偿债能力的财务方法的研究，以一家上市公司为例，通过对各项指标的计算分析，剖析出该企业的短期偿债能力及长期偿债能力状况，最后研究出此类针对偿债能力分析的财务方法有何优势及其所存在的弊端，思考改进措施以期优化对偿债能力的研究分析方法。

关键词：偿债能力 财务 指标 措施

Research on financial method of listing Corporation's ability to pay debts

Abstract

Solvency is the ability to repay debts, is an important issue of enterprise managers, investors, creditors and so on are very concerned about. For investors, if there is a problem with the solvency of enterprises, it will lead to enterprise managers spend a great deal of energy to raise funds to deal with the debt, which will not only increase financing difficulty, increase emergency financing cost, but also enable enterprises management is difficult to in order to concentrate on of enterprise management, the impact of the benefits to the enterprise, will eventually on the investor's interests. As a creditor, will start from their own interests to consider the solvency of enterprises, determine whether the enterprise can allow them to recover their debt in time and to obtain interest on time. For enterprises, through the analysis of its solvency can understanding to the financial situation of enterprises, revealing the enterprise bear the financial risk prediction, that whether the enterprise has the good prospects for financing, at the same time, also can become the enterprise to carry out a variety of financial activities the important and referenced object.

This article is for the solvency of enterprises financial method research, in the case of a listed company, through calculation and analysis of the indicators, analysis of the short-term solvency of the enterprise and long-term solvency position. At the end of the study out of such to the debt paying ability analysis of financial

methods have advantages and existing disadvantages, thinking of improvement measures in order to optimize the solvency analysis method.

Key words: solvency finance index actions

目录

摘要.........................................................................I

Abstract...................................................................II

第一章 引言.................................................................1

1.1研究背景和研究意义.......................................................1

1.1.1研究背景和必要性.....................................................1

1.1.2研究意义.............................................................1

1.2国内外偿债能力的财务方法研究的现状.......................................2

1.1.1国内偿债能力财务方法研究现状.........................................2

1.1.2国外偿债能力财务方法研究现状.........................................2

第二章 偿债能力分析的基本理论............................................3

2.1偿债能力的概念..........................................................3

2.2偿债能力分析的主要内容..................................................3

2.3偿债能力的影响因素......................................................3

2.3.1短期偿债能力的影响因素..............................................3

2.3.2长期偿债能力的影响因素..............................................4

第三章 偿债能力财务分析方法及案例........................................5

3.1偿债能力分财务分析方法..................................................5

3.1.1短期偿债能力的指标分析..............................................5

3.1.2长期偿债能力的指标分析..............................................7

3.2上市公司的偿债能力的财务方法研究的案例..................................7

3.1.1贵州茅台酒股份有限公司的基本情况....................................8

3.1.2贵州茅台酒股份有限公司的偿债能力分析................................8

第四章 偿债能力的财务方法研究的总结....................................12

4.1偿债能力的财务方法研究的优势...........................................12

4.2偿债能力的财务方法研究的劣势...........................................12

4.3偿债能力的财务方法研究的改进措施.......................................12

参考文献...................................................................13

致谢........................................................................14

第一章 引言