兽药企业绿康生化股份有限公司偿债能力分析.docxVIP

兽药企业绿康生化股份有限公司偿债能力分析 摘要：随着国民经济的逐年增加，国民对生活品质要求更高，对肉类食品需求大，我 国畜牧业蓬勃发展，兽药行业直接服务于畜牧业，在市场中有着重要战略地位，美国 曾经对我国生物保健行业的垄断被打破，我国成为世界上第二大兽药生产国。企业的 偿债能力的水平高低可以直观的反馈该公司运营的财务情况，经过对该指标的解析能 够表现出企业的偿还债务的能力，同时反映出企业是否能够保持正常的持续健康发展 状态，为了增强企业在经济市场的生存能力，偿债能力的影响应不容轻视。该文章各 根据目前实际情况，以绿康生化股份有限公司作为研究对象进行偿债能力分析，通过 2017-2019年这三年来的资产负债表等财务报表数据，对该公司长期、短期偿债能力 研究，采用杜邦分析法对利润获取能力补偿债务能力综合考虑，从研究结果看出案例 企业偿债能力的优势和待完善的地方，最后依据实际情况提出建议，对同行业企业分 析偿债也具有借鉴意义。 关键词：偿债能力；长期偿债能力；短期偿债能力；杜邦分析法 Analysis of the Solvency of Veterinary Drug Company LvkangBiochemical Abstract: As the national economy increases year by year, people have higher requirements for the quality of life and demand for meat food, my countrys animal husbandry is booming. The veterinary drug industry directly serves the animal husbandry industry and has an important strategic position in the market. The monopoly in the healthcare industry was broken, and my country became the worlds second largest producer of veterinary drugs. The level of solvency of an enterprise can provide an intuitive feedback on the financial situation of the companys operations. The analysis of this indicator can show the ability of the company to repay debts, and at the same time reflect whether the company can maintain a normal state of sustainable and healthy development. To enhance the viability of enterprises in the economic market, the impact of solvency should not be underestimated. According to the current actual situation, this article uses Lvkang Biochemical Co., Ltd. as the research object to analyze the debt solvency. Based on the balance sheet and other financial statement data of the three years from 2017 to 2019, the companys long-term and short-term debt solvency In the study, the DuPont analysis method is used to comprehensively consider the ability to compensate debts for the ability to obtain profits. From the results of the study, we can see the advantages of the solvency of the case enterprises and the areas to be improved. Finally, suggestions are made b