北京文化财务造假事件对其偿债能力的影响分析  

An Analysis of the Impact of Beijing Cultural and Financial Fraud on Its Debt Paying Ability

作　　者：谢路路 

机构地区：[1]北京印刷学院,北京

出　　处：《国际会计前沿》2022年第3期138-144,共7页Frontiers of International Accounting

摘　　要：在当前激烈的市场竞争下,若要提高公司未来的发展能力和竞争力,重视公司的偿债能力是极为重要的。偿债能力不仅可以直接反映公司的经营状况,同时也是企业生存和未来发展的重要依据。本文以北京文化为例,选择该公司财务造假事件前后时期,选用六个关键指标分析该事件前后的短期偿债能力和长期偿债能力。经分析发现因财务造假事件使得该公司流动负债和总负债逐年增加,流动资产和总资产仅在财务造假当年有增加,之后均在减少,最终导致短期偿债能力和长期偿债能力均逐年变弱。通过分析得出结论并提出建议。In the current fierce market competition, it is extremely important to pay attention to the company’s debt paying ability if we want to improve the company’s future development ability and competitiveness. Solvency can not only directly re-flect the company’s operating conditions, but also an important basis for the survival and future development of enterprises. Taking Beijing culture as an example, this paper selects the period be-fore and after the financial fraud event of the company, and selects six key indicators to analyze the short-term and long-term solvency before and after the event. Through analysis, it is found that the current liabilities and total liabilities of the company have increased year by year due to financial fraud, and the current assets and total assets have increased only in the year of financial fraud, and then decreased, resulting in the weakening of short-term debt paying ability and long-term debt paying ability year by year. Through the analysis, the conclusions are drawn and suggestions are put forward.

关 键 词：财务造假 偿债能力 北京文化 

分 类 号：F27[经济管理—企业管理]