上海医药集团有限公司偿债能力分析

哈尔滨理工大学学士学位论文-I-上海医药集团有限公司偿债能力分析摘要企业的偿债能力是指企业用其资产偿还长期债务与短期债务的能力。企业有无支付现金的能力和偿还债务能力，是企业能否生存和健康发展的关键，同时也是反映企业财务状况和经营能力的重要标志。企业偿债能力，静态的讲，就是用企业资产清偿企业债务的能力；动态的讲，就是用企业资产和经营过程创造的收益偿还债务的能力。企业有无现金支付能力和偿债能力是企业能否健康发展的关键。企业偿债能力分析是企业财务分析的重要组成部分。本文以上海医药集团有限公司为研究对象，通过比率分析等方法，对公司2013-2015年的偿债能力进行长期偿债能力与短期偿债能力的分析，通过分析发现该公司在日常经营中存在的问题，运用了速动比率，流动比率，现金流量比率，资产负债率等指标，对上海医药集团有限公司的债务状况进行了分析，并提出可行性建议，从而为企业发展起到了一定作用。关键词偿债能力；流动比率；速动比率；哈尔滨理工大学学士学位论文-II-SolvencyanalysisofShanghaiPharmaceuticalGroupCo.,Ltd.AbstractThesolvencyofanenterpriseistheabilityofanenterprisetorepaylong-termdebtandshort-termdebtwithitsassets.Theabilityoftheenterprisetopaycashandtheabilitytorepaythedebtisthekeytothesurvivalandhealthydevelopmentoftheenterprise.Theabilitytorepaythedebtoftheenterpriseistousetheassetsoftheenterprisetopayoffthedebtsoftheenterprise.Inthedynamicway,itistheabilitytorepaythedebtwiththeproceedsoftheenterpriseassetsandbusinessprocess.Whethertheenterprisehastheabilityofcashpaymentanddebtpayingabilityisthekeytothehealthydevelopmentofanenterprise.Theanalysisofsolvencyisanimportantpartofenterprisefinancialanalysis.ThispapertakesShanghaiPharmaceuticalGroupCo.Ltdastheresearchobject,throughanalysisoftheratiomethod,analysisofthelong-termsolvencyandtheshort-termsolvencyofthecompany2013-2015yearsofsolvency,throughtheanalysisfoundthatthecompanyexistsinthedailyoperation,thequickratio,liquidityratio,cashflowratio,assetliabilityratiootherindicatorsofShanghaiPharmaceuticalGroupCorporation'sdebtsituationisanalyzed,andputforwardfeasiblesuggestions,thustoacertainroleforenterprisedevelopment.KeywordsDebtpayingability;currentratio;quickratio哈尔滨理工大学学士学位论文-III-目录摘要......................................................................................................................IAbstract...............................................................................................................II第1章绪论........................................................................................................11.1课题背景...................................................................................................11.2研究目的和意义.......................................................................................11.2.1研究目的............................................................................................11.2.2研究的意义........................................................................................21.3国内外研究现状.......................................................................................21.3.1国内研究现状....................................................................................21.3.2国外研究现状....................................................................................21.4本文研究内容及方法...............................................................................31.4.1本文研究内容....................................................................................31.4.2本文研究方法....................................................................................31.5本文拟解决问题.......................................................................................3第2章偿债能力的概述....................................................................................42.1偿债能力的概念.......................................................................................42.2偿债能力分析作用...................................................................................42.3偿债能力分析分类...................................................................................42.3.1短期偿债能力....................................................................................42.3.2长期偿债能力....................................................................................4第3章上海医药集团有限公司在偿债能力上存在的问题............................63.1上海医药集团有限责任公司简介...........................................................63.2上海医药集团有限责任公司财务报表分析...........................................63.2.1资产负债表分析................................................................................63.2.2利润表分析........................................................................................93.3企业偿债能力指标分析.........................................................................113.3.1流动比率..........................................................................................113.3.2速动比率..........................................................................................113.3.3现金比率..........................................................................................123.3.4资产负债率......................................................................................133.3.5利息保障倍数..................................................................................13第4章上海医药集团有限责任公司偿债能力问题及解决对策..................154.1上海医药集团公司偿债能力问题分析.................................................15哈尔滨理工大学学士学位论文-IV-4.1.1短期偿债能力问题..........................................................................154.1.2长期偿债能力问题..........................................................................164.2完善偿债能力管理对策...................................................................