力帆实业股份有限公司偿债能力分析.docVIP

毕业论文（设计） 毕业论文 力帆实业股份有限公司 题 目 偿债能力分析 指导教师 王凤岭 学生姓名 周明阳 二O一五 年 五 月 十八 日 力帆实业股份有限公司偿债能力分析 摘 要 作为一个十分理想的企业一定要增加收益和利润，尽量回避经营风险，而企业偿债能力是其中一个非常重要的内容。偿债能力分析是企业的财务报表分析中一个很重要的因素，是指企业用其他的资产来偿还长短期债务的能力，是保证企业健康发展下去的最基本前提,同时也是投资者和债权人以及企业的相关利益者们都非常关心的问题,反映了一个企业的财务灵活性以及其偿还债务的能力。全面并且客观地分析企业的偿债能力，能够使债权人做出正确的借贷决定，使投资人了解企业的偿债能力，使企业了解自身资金的流动及灵活性，因此，了解企业偿债能力的影响因素并利用财务信息进行企业短期偿债能力和长期偿债能力分析，文章以力帆股份有限公司2011年至2013年近三年的财务信息为例，通过比率分析方法，分析该公司的偿债能力的强弱，提出问题并对其提出合理的建议。 关键词：偿债能力分析；短期偿债能力分析；长期偿债能力分析 Lifan Industry Corp.Solvency Analysis Abstract As an ideal is bound to increase revenue and profit of enterprise, try to avoid operation risk, and enterprise debt paying ability is one of the very important content. Debt paying ability analysis is the company an important factor in financial statement analysis, is refers to the enterprise with his assets to repay the ability of both short-term and long-term debt, is a basic premise, guarantee the healthy development of enterprises and investors and creditors aand the enterprise stakeholders are very concern, reflects a companys financial flexibility and its ability to repay the debt. Comprehensively and objectively analyze the solvency of the company, to be able to make creditors lending to make the right decision, so investors understand the profitability of enterprises, make enterprises to understand their own capital flow and flexibility, therefore, to understand the influence factors of enterprise solvency and use financial information for enterprise short-term solvency and long-term solvency analysis, article selected Lifan Industry Corp.from 2011 to 2013, nearly three years of financial information, for example, through ratio analysis method, the strength of the analysis of the companys solvency, put forward the problems and put forward reasonable Suggestions. Key words：debt paying ability analysis;short-term debt paying ability analysis; long-term solvency analysis 目 录 TO