A集团的偿债能力研究.pdf

摘 要 对企业而言，偿债能力是评价企业财务状况以及经营状态优劣的重要指标， 企业若想得到长期稳定迅速的发展，就需要从多个方面，做好对企业实际偿债能 力的分析，在现阶段我国企业中，完善的财务体系不仅仅有利于维护企业的正常 发展，更对企业的股东利益有着不可忽视的保护作用。 本文对 A 集团在 2015-2017 这三年间财务报表以及相关偿债能力指标作为研 究的模板。对 A 集团实际的偿债状况作出研究，通过对比率分析、趋势分析、结 构分析，以及行业内的横向对比，对 A 集团的偿债能力进行深入的讨论研究。最 终研究结果发现 A 集团偿债能力较弱，本文的研究可以为其提供大量的更改意见， 通过对该集团的财务状况进行分析，从而提供出有建设性的参考建议，为该企业 后续的健康稳定发展，提供出行之有效的建议。 关键词：偿债能力；资金流通；财务指标 -I- Abstract For enterprises, solvency is an important index to evaluate the financial situation and management status of enterprises. If enterprises want to obtain long-term stable and rapid development, it is necessary to do a good job of analyzing the actual solvency of enterprises from many aspects. At the present stage, the perfect financial system is not only conducive to maintaining the normal development of enterprises, but also plays an important role in protecting the interests of shareholders. In this paper, the financial statements and related solvency indicators of A Group in 2015-2017 are used as a model for the study. A study of the actual debt service situation of group A, through the analysis of the ratio, trend analysis, conclusion Structure analysis, as well as horizontal comparison in the industry, A group debt solvency in-depth discussion. On the basis of the research results of a large number of domestic scholars, the relevant theories of financial management of this major are added to systematically calculate the indexes of enterprises solvency. In the course of calculation, we can draw the conclusion that group A is weak in solvency, and the research in this paper can provide it with a large number of changes, through the analysis of t