上海医药集团有限公司偿债能力分析报告.docVIP

哈尔滨工业大学工学硕士学位论文 实用标准文案 - PAGE II - 精彩文档- 上海医药集团有限公司偿债能力分析 摘 要 企业的偿债能力是指企业用其资产偿还长期债务与短期债务的能力。企业有无支付现金的能力和偿还债务能力，是企业能否生存和健康发展的关键，同时也是反映企业财务状况和经营能力的重要标志。企业偿债能力，静态的讲，就是用企业资产清偿企业债务的能力；动态的讲，就是用企业资产和经营过程创造的收益偿还债务的能力。企业有无现金支付能力和偿债能力是企业能否健康发展的关键。企业偿债能力分析是企业财务分析的重要组成部分。本文以上海医药集团有限公司为研究对象，通过比率分析等方法，对公司2013-2015年的偿债能力进行长期偿债能力与短期偿债能力的分析，通过分析发现该公司在日常经营中存在的问题，运用了速动比率，流动比率，现金流量比率，资产负债率等指标，对上海医药集团有限公司的债务状况进行了分析，并提出可行性建议，从而为企业发展起到了一定作用。 关键词　偿债能力；流动比率；速动比率； Solvency analysis of Shanghai Pharmaceutical Group Co., Ltd. Abstract The solvency of an enterprise is the ability of an enterprise to repay long-term debt and short-term debt with its assets. The ability of the enterprise to pay cash and the ability to repay the debt is the key to the survival and healthy development of the enterprise. The ability to repay the debt of the enterprise is to use the assets of the enterprise to pay off the debts of the enterprise. In the dynamic way, it is the ability to repay the debt with the proceeds of the enterprise assets and business process. Whether the enterprise has the ability of cash payment and debt paying ability is the key to the healthy development of an enterprise. The analysis of solvency is an important part of enterprise financial analysis.This paper takes Shanghai Pharmaceutical Group Co. Ltd as the research object, through analysis of the ratio method, analysis of the long-term solvency and the short-term solvency of the company 2013-2015 years of solvency, through the analysis found that the company exists in the daily operation, the quick ratio, liquidity ratio, cash flow ratio, asset liability ratio other indicators of Shanghai Pharmaceutical Group Corporations debt situation is analyzed, and put forward feasible suggestions, thus to a certain role for enterprise development. Keywords　 Debt paying ability; current ratio; quick ratio PAGE II - - 精彩文档 目 录 摘要 = 1 \* ROMAN I Abstract = 2 \* ROMAN II TOC \o 1-3 \h \z \u HYPERLINK \l _Toc480381204 第1章 绪论 PAGEREF _Toc48038