偿债能力分析毕业论文关于太原重工股份有限公司偿债能力分析的探讨

I摘要在全球经济一体化和现代信用经济的条件下，举债经营已成为现代企业重要的融资手段和策略。企业想要立于不败之地，就必须有足够的资金，而为了筹集资金，负债经营是每个企业都必不可免的一条路。举债经营的合理运用，能够给企业带来财务杠杆效益，有效地提高股东权益报酬率，但与此同时，债务也会给企业带来巨大的财务风险，甚或破产的风险。因此，在投资之前，对企业偿债能力进行合理的分析，是企业预测风险、保护企业利益的一种有效方法。本文以太原重工股份有限公司2008年-2011年的财务信息为例，运用比率分析的方法，分析该公司偿债能力的强弱，分为短期偿债能力分析和长期偿债能力分析两大部分，其中结合流动比率、速动比率、现金流量比率、资产负债率、股东权益比率等指标，对该上市公司的债务状况能力进行分析及提出合理的建议。关键词：太原重工；偿债能力分析；影响因素；资产负债表IIAbstractAstheglobaleconomicintegrationandmoderncreditthedevelopmentoftheeconomy,Debtmanagementhasbecomeamodernenterprisesignificantfinancialmeansandstrategy.Enterprisewantstobethewinner,theymusthaveenoughfund.Forraisingfund,liabilitiesforoperationisainevitablewayforeachenterprise.Debtmanagementofthereasonableapplication,Canbringstotheenterprisefinancialleveragebenefits,Effectivelyimprovetheequityreturnrateofshareholders，atthesametime,Potentialfinancialrisksofdebtwillbebroughttotheenterprise，Orbankruptcy.Beforetheinvestment,toanalysisenterprisedebtpayingability,isaneffectivewayforenterprisestopredictriskandprotectthebusinessinterests.Inthisarticle,forexamplethefinancialinformationofTaiyuanheavyindustryCompanybetween2008and2011,Useratiobasedmethodtoanalyzetheabilitytopayoffdebtsofthiscompany.Itdivideintotwobigparts,whichincludeshort-termdebtpayingabilityanalysisandshort-termdebtpayingabilityanalysis.Amongofthese,combinationwithindexes,suchascurrentratio,quickratioandsomeotherratiosinvolvecashflow,debt-to-assets,stockholders'equityandsoon.Then,analyzethedebtsituationsandabilitiesofthislistedcompanyandgivesomereasonableadvices.Keywords:TaiyuanHeavyIndustrial;debt-payingabilityanalysis;influencefactors;BalancesheetIII目录摘要...........................................................................................................................................IAbstract......................................................................................................................................II目录III绪论..........................................................................................................................................11偿债能力的概述.....................................................................................................................21.1偿债能力的概念和内容..............................................................................................21.2偿债能力分析的目的、必要性..................................................................................21.3偿债能力的主要因素..................................................................................................21.3.1影响短期偿债能力的主要因素........................................................................21.3.2影响长期偿债能力的主要因素........................................................................31.4太原重工股份有限公司简介......................................................................................42太原重工股份有限公司偿债能力分析.................................................................................52.1短期偿债能力分析及影响因素..................................................................................52.1.1短期偿债能力分析............................................................................................52.1.2短期偿债能力分析的影响因素及结果............................................................82.2长期偿债能力分析及影响因素..................................................................................92.2.1长期偿债能力分析............................................................................................92.2.2长期偿债能力分析的影响因素及结果..........................................................123加强太原重工股份有限公司偿债能力的建议...................................................................143.1加强短期偿债能力的建议........................................................................................143.1.1加快应收账款和存货的周转..........................................................................143.1.2提高现金流量水平..........................................................................................153.1.3制定合理的偿债计划......................................................................................153.2加强长期偿债能力的建议........................................................................................153.2.1优化资本结构..................................................................................................153.2.2提高盈利能力..................................................................................................163.2.3加强管理层的素质及能力..............................................................................16结论........................................................................................................................................17IV致谢........................................................................................................................................18参考文献..................................................................................................................................19Appendix..................................................................................................................................20附录..................................................................................