文档介绍：分类号单位代码 11395
密级学号0702210112
学生毕业论文
题目
浅析企业偿债能力影响因素
作者
王鹏飞
院(系)
管理学院
专业
财务管理
指导教师
杨慧
答辩日期
2011 年 05月 07日
榆林学院
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摘要
当今社会,市场经济高速发展,这对企业来说既是机遇也是挑战。企业在发展的过程中,为了避免出现破产这一尴尬的局面,为了实现盈利这一目标,负债经营的方式已经占据了企业的重要地位。企业为了维持日常的经营和自身的长期发展,不被社会所淘汰,不得不采取负债经营的方式。这时研究企业偿债能力影响因素的分析尤为重要。本文主要从企业偿债能力影响因素分析着手,首先,对企业偿债能力的概念和相关内容进行了介绍,在此基础上分别介绍了影响企业短期偿债能力和长期偿债能力的相关指标及影响因素,从而发现了现行的偿债指标在分析的过程中的一些不足之处,进而提出了一些改进方案。即更加合理的全面的来分析影响企业偿债能力的影响因素。
关键词:偿债能力,负债经营,影响因素,联系
ABSTRACT
In today's society, high-speed economic development, the market for enterprise both opportunities is also challenges. Enterprise in the course of development, in order to avoid bankruptcy this embarrassing situation, in order to realize the profit this goal, liabilities have dominated the way they do business enterprise's important position. Enterprise in order to maintain the daily operation and its long-term development, not out by society, have to take liabilities operating mode. Then research enterprise solvency is particularly important to the analysis of the affecting factors. This paper is to study the influence enterprise solvency various factors and between various factors and find out the relation and distinction between the influencing factors of enterprise evaluation to improve deficiency, also want to find for enterprise solvency influence factors analysis of the positive results, we can use them. Solvency, just as its name implies is to repay debts that are due pany financial ability, it is an important content of ability. Due to the strength of pany solvency, on one hand, related to the development of pany can long-term stability, on the other hand, in relation to the creditors of the vital interests, therefore, completes solvency analysis is particularly important.
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