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重点论文网    管理论文    财务管理论文    从企业的安全性分析偿债能力
创建时间:04-06

从企业的安全性分析偿债能力

摘要:企业的安全性是企业健康发展的基本前提。在财务分析中体现企业安全性的主要方面就是分析企业偿债能力,所以一般情况下我们总是将企业的安全性和企业偿债能力的分析联系在一起,因为对企业安全性威胁最大的是“财务失败”现象的发生,即企业无力偿还到期债务导致诉讼或破产。企业的安全性应包括两个方面的内容:一是安排好到期财务负担;二是有相对稳定的现金流入。二者不可偏废。如果仅仅满足于能偿还到期债务,企业还算不上安全。真正安全的企业应是在安排好到期财务负担的同时,有相对稳定的现金流入和盈利。本文从韩国大宇汽车公司引出话题,从安全性的角度研究了我国目前企业偿债能力分析中存在的问题,对企业的短期偿债能力和长期偿债能力补充了一些分析方法。最后,本文以内蒙古伊利实业集团股份有限公司为例对我国上市公司的偿债能力作出了分析。
关键词:安全经营;偿债能力;现金流量;财务比率


Analysis the debt paying ability in the angle of safety management
 
Abstract: An enterprise’s security is the foundamental premise of enterprise’s development.In financial analysis system,the primary aspect to show an enterprise’s security is to analysis the ability to discharge a debt,so,on the commen condition we always contact the security with debt paying ability,because the greatest threat to an enterprise is that “Financial Failure” happened. The enterprise is inability to discharge all the debts as they come due which leds to lawsuit or bankrupt.The security of the enterprise includes two aspects:the first is to arrange the burden of maturing liabilities;the second is to keep relative stabile cash inflow.We should not overemphasize one to the neglect of the other.If the enterprise is only content to meet maturing obligation as they come due,it is not real secure.A real security enterprise can keep a relative stabile cash inflow and profit while arrange maturing liabilities.This paper derives the topic from Big Space Car company of South Korean ,has studied the problems which appear in finacial analysis system in our country,and has supplemented some analysis method on analysising short-term debt paying ability and long-term debt paying ability.At last,this paper takes the case of Inner Mongolia Yili Industril Group Co.Itd.to analysis the debt paying ability of public companies in our country. 
Key words: Safety management   debt paying ability   Cash Flow   Financial ratios

研究目标、内容:提出动态分析和静态分析的概念,据此对财务分析体系进行讨论,研究偿债能力分析中的问题和改进方法。
关键问题:论述了现行财务安全分析中的还债能力分析存在的缺陷,指出应关注企业经营活动中产生现金能力的分析。资产负债表分析迎合企业所有制、企业的信用、经营者的能力、国家宏观政策等联合起来分析。

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