公司财务分析—短期偿债能力分析  

Financial Analysis——Short-term Solvency Analysis

作　　者：鲁笛[1] 

机构地区：[1]石河子大学经济与管理学院,新疆石河子832000

出　　处：《山东纺织经济》2012年第10期36-38,73,共4页Shandong Textile Economy

摘　　要：偿债能力分析是公司财务报表分析中一个很重要的因素,反映了一个公司的财务灵活性及其偿还债务的能力。全面客观地分析公司的偿债能力,能够使债权人做出正确的借贷决定,使投资人了解企业的盈利能力,使企业了解自身资金的流动及灵活性。因此,了解企业偿债能力的影响因素并利用财务信息进行企业短期偿债能力和长期偿债能力分析,对于企业的信誉,对于包括债权人在内的企业各方利益关系人而言都非常的重要。主要是通过分析短期偿债能力的影响因素、比率分析、趋势分析等方面,来系统地说明短期偿债能力分析对公司的重要性。Solvency of the financial statements of the company is one of the most important factors which reflects a company＇s financial flexibility and its ability to repay debts. Analyzing the company＇s solvency comprehensively and objectively enables creditors to make the right lending decisions so investors will be able to learn about the profitabilities of the enterprise. And it also makes enterprises understand their liquidity and flexibility, Therefore, for the company＇s reputation, including the interests of all creditors and relative people of the company, it is important to understand the impact of corporate solvency factors and use financial information to analyze short-term and long-term solvency. This article will show us the importance of shoet-term solvency for the company systematically by analyzing the solvency of the influencing factors, ratio analysis, trend analysis, etc..

关 键 词：财务分析 企业偿债能力 短期偿债能力分析 

分 类 号：F275[经济管理—企业管理]