文档介绍：创业板上市公司偿债能力分析
摘要:中国步入新时代以来,市场经济飞速发展,市场体制随之不断完善,创业板市场也应运而生。我国创业板市场的建立具有重大的意义,其对于我国创业投资体系的建设、多层次资本市场的构建以及我国其他方面的经济改革都有极大地推动作用。我国创业板市场起步晚,规章制度还不完善,使得创业板上市公司存在一些问题。本文为了探究创业板上市公司偿债能力,运用了文献研究和统计分析法,浅析了影响偿债能力的因素,并从中找出问题。浅要的得出创业板上市公司长期偿债能力较强,短期偿债能力较弱的的结论,并发现2009年上市当年创业板上市公司可能对财务数据进行了粉饰。偿债能力代表公司生命力,在企业面对风险时,强大的偿债能力无疑是公司有力的保障。
关键词:创业板; 短期偿债能力; 长期偿债能力; 偿债能力
Research on solvency of GEM-panies
Abstract:Since China entered a new era, the rapid development of market economy, the market system has also been gradually perfected .The growth enterprise market also arises at the historic moment .The establishment of the growth enterprise market is of great significance in our country, the construction of venture investment system in our country, the construction of a multi-level capital market, and other aspects of economic reform that it has greatly promoted in china. But at the same time, the growth enterprise market in China started late, the rules and regulations is not perfect, so that there are some problems about the panies on GEM. In this paper, in order to explore the gem pany debt paying ability, using the literature research and statistics analysis, found that the factors of influence the solvency, and to find out the problem . Shallow to conclude the gem pany in the long-term debt paying ability is stronger, the conclusion of short-term debt paying ability is weak, and found that went public in 2009 when the gem panies to whitewash financial data. Solvency vitality on behalf of pany ,when enterprise face all kinds of risks, there is doubt that the strong solvency is benefit of the guarantee pany.
Keywords: GEM; short-term solvency; long-term solvency; solvency
目录
1 绪论…………………………………………………………………………………1
研究背景和意义………………………………………………………………1
研究内容及方法………………………………………………………………2
2 文献综述 3
相关概念 3
创业板 3
偿债能力 3
相关文献 3
3 偿债能力现状分析 5
样本选择与数据来源 5
长期偿债能力分析 6
指标构成 6
指标分析 7
短期偿债能力分析 8
指标构成 8
指标分析 9