文档介绍：-
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学院
毕业论文
论文题目：双成股份
偿债能力分析研究
学院：财经学院
专业〔方向〕：财务管理inancial situation in a pany,and we should fully plete evaluation analysis on debt paying ability in order to make the enterprise to better and faster develop. Among modern enterprises, Safe financial situation will not only have important significance on the development of enterprises but also be prerequisites to realize shareholders equity ma*imization, and the material condition requires that debt paying ability especially hot money of enterprises should keep patency. This article will study on debt situation of pharmacy listed panies by financial information in recent 3 years of 2012-2014 of pharmacy listed panies as the sample data, using ratio analysis,trendanalysis,structure analysis and the analysis of the financial leverage of the enterprise debt paying ability were on the summary of the research and evaluation on debt paying ability at home and abroad, with the integration of financial management theory and financial strategy theory, and assessment indicator system of debt paying ability of pharmacy listed panies will be established. In the process of analysis we can see the advantages of double into pharmaceutical solvency and its shortage. The analysis and research of this paper play a supporting role. At last, we give correct reference ments through financial situation of the enterprise, which will give constructive suggestions for good development of the enterprise in the future.
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Keywords: Debt paying ability, Flow of fund, Financial inde*
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1 绪论
研究背景
随着社会的进步与开展，中小企业已逐渐成为推动市场经济开展的重要动力，而随着筹资方式的改变，企业已从政府拨款为主，逐渐转为借入资金、转为自由资金等自给自足的筹资方式。大局部企业选择向商业银行借款、发放债券等方式。而正是由于这样的筹资方式，使得企业产生了一定数量的负债，这样的负债经营模式也已为各大中小企业普遍采用。对企业进展财务分析，偿债能力是很重要的一个方面，偿债能力的好坏程度直接影响着一个企业的存亡，更反映着企业经营中的灵活性，能否及时归还