淺談企業償債能力分析分析畢業論文

西 京 學 院本科畢業設計(論文)淺談企業償債能力分析研究教學單位： 經濟系 專 業： 會計學 學 號： 0811030607 姓 名： 胡曉茹 指導教師： 梁彥勛 2012 年 6 月摘要在市場經濟條件下,同行業間競爭激烈。企業要立于不敗之地,就必須有足夠的資金做后盾。為了彌補自有資金的不足,負債經營是各個企業不可避免要走的一條路。負債作為企業的一種資金來源渠道,它既可為企業帶來厚利,又使企業面臨巨大的風險。因此,企業就必須在效益和風險之間作出適當的權衡。在充分利用外部資金的同時,又要保持合理的負債比率和結構。這就要求企業重視對償債能力的分析。為做好企業償債能力的分析，必須作好財務基礎規范工作，還要考慮到提高和降低公司償債能力的相關因素，只有這樣才能保證做好企業的償債能力分析，為企業管理者做好戰略決策提供財務依據。本文從國內外學者關于企業償債能力分析的研究著手，通過對短期償債能力、長期償債能力內容的研究，分析出其局限性，并針對局限性提出改進方法，分析出償債能力對企業的重要性，進而利用負債經營給企業帶來經濟上的利益，讓企業在選擇償債方法上可以根據自身的特點選擇適合自己企業的償債方法，從而使企業的發展能力得到了提高，進而提高企業的盈利能力。關鍵詞：企業償債能力；短期償債能力；長期償債能力AbstractIn a market economy，intense competition among the same industry。Business to succeed, it must have a sufficient financial backing. To compensate for the lack of own funds, debt management is inevitable in all businesses a way to go, Liabilities as a kind of corporate funding sources, it can bring huge profits for the enterprise, but also let enterprises face a huge risk. Therefore, companies must be made between the benefits and risks of an appropriate trade-offs. Using of external funding, while also maintaining a reasonable debt ratio and structure. This requires attention to the solvency analysis. As the corporate solvency analysis, to make a financial foundation for work, but also consider to raise and lower the company s ability to service its debt related factors, so as to ensure the good enterprise debt paying ability analysis, for enterprise managers to make good strategy decision-making provide financial basis.This article from the domestic and foreign scholars about the solvency of enterprises research to proceed, through to the short-term solvency, long-term debt paying ability content research, analysis of its limitations, and aimed at the limitations of the proposed improvement s, analysis of the solvency of enterprises, and the use of debt management bring to the enterprise economic benefits, make enterprise in the choice of repayment s according to its characteristics to choose their own enterprise debt , so that enterprise development capability is improved, thereby improving the profitability of enterprises.Keywords: The debt-paying ability of enterprises, Short term debt paying ability, Long term debt paying ability目錄1 緒論 11.1 題目背景 .11.2 研究意義 .11.3 國內外研究狀況 .21.3.1 國內研究狀況 .21.3.2 國外研究狀況 .22 償債能力概述