力帆实业股份有限公司偿债能力分析

毕业论文（设计）毕业论文力帆实业股份有限公司题目偿债能力分析指导教师王凤岭学生姓名周明阳二O一五年五月十八日2012级黑龙江财经学院毕业论文（设计）i力帆实业股份有限公司偿债能力分析摘要作为一个十分理想的企业一定要增加收益和利润，尽量回避经营风险，而企业偿债能力是其中一个非常重要的内容。偿债能力分析是企业的财务报表分析中一个很重要的因素，是指企业用其他的资产来偿还长短期债务的能力，是保证企业健康发展下去的最基本前提,同时也是投资者和债权人以及企业的相关利益者们都非常关心的问题,反映了一个企业的财务灵活性以及其偿还债务的能力。全面并且客观地分析企业的偿债能力，能够使债权人做出正确的借贷决定，使投资人了解企业的偿债能力，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，文章以力帆股份有限公司2011年至2013年近三年的财务信息为例，通过比率分析方法，分析该公司的偿债能力的强弱，提出问题并对其提出合理的建议。关键词：偿债能力分析；短期偿债能力分析；长期偿债能力分析2012级黑龙江财经学院毕业论文（设计）iiLifanIndustryCorp.SolvencyAnalysisAbstractAsanidealisboundtoincreaserevenueandprofitofenterprise,trytoavoidoperationrisk,andenterprisedebtpayingabilityisoneoftheveryimportantcontent.Debtpayingabilityanalysisisthecompanyanimportantfactorinfinancialstatementanalysis,isreferstotheenterprisewithhisassetstorepaytheabilityofbothshort-termandlong-termdebt,isabasicpremise,guaranteethehealthydevelopmentofenterprisesandinvestorsandcreditorsaandtheenterprisestakeholdersareveryconcern,reflectsacompany'sfinancialflexibilityanditsabilitytorepaythedebt.Comprehensivelyandobjectivelyanalyzethesolvencyofthecompany,tobeabletomakecreditorslendingtomaketherightdecision,soinvestorsunderstandtheprofitabilityofenterprises,makeenterprisestounderstandtheirowncapitalflowandflexibility,therefore,tounderstandtheinfluencefactorsofenterprisesolvencyandusefinancialinformationforenterpriseshort-termsolvencyandlong-termsolvencyanalysis,articleselectedLifanIndustryCorp.from2011to2013,nearlythreeyearsoffinancialinformation,forexample,throughratioanalysismethod,thestrengthoftheanalysisofthecompany'ssolvency,putforwardtheproblemsandputforwardreasonableSuggestions.Keywords：debtpayingabilityanalysis;short-termdebtpayingabilityanalysis;long-termsolvencyanalysis2012级黑龙江财经学院毕业论文（设计）iii目录摘要.....................................................................................................................................iAbstract.......................................................................................................................................ii目录...................................................................................................................................iii绪论....................................................................................................................................11偿债能力分析的基本理论..................................................................................................21.1偿债能力的含义.......................................................................................................21.2偿债能力分析的概念...............................................................................................21.3偿债能力分析的内容...............................................................................................22力帆实业股份有限公司概况和偿债能力现状..................................................................32.1力帆股份有限公司概况...........................................................................................32.2力帆股份有限公司偿债能力现状...........................................................................33力帆实业股份有限公司偿债能力具体分析......................................................................43.1短期偿债能力分析...................................................................................................43.1.1流动比率分析................................................................................................43.1.2速动比率分析................................................................................................53.1.3现金比率分析................................................................................................53.2长期偿债能力分析...................................................................................................63.2.1资产负债率分析............................................................................................63.2.2产权比率分析................................................................................................73.2.3利息保障倍数分析........................................................................................84力帆实业股份有限公司偿债能力评价及提升建议........................................................104.1力帆股份有限公司偿债能力评价.........................................................................104.1.1应付账款过多影响公司信誉......................................................................104.1.2存货过多使速动比率下降..........................................................................104.2提高力帆股份有限公司偿债能力建议.................................................................104.2.1改善应付账款管理......................................................................................104.2.2加强存货的管理..........................................................................................10结论..................................................................................................................................11参考文献..................................................................................................................................12致谢.................................................................................................