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| 上市公司偿债能力分析—以一汽集团为例
摘 要
在市场经济条件下，同一行业之间的竞争是激烈的。企业要想成为不可战胜的企业，就必须有足够的资金。为了弥补股权资本的不足，债务管理对每家公司来说都是不可避免的。作为企业的资金来源，债务不仅会给企业带来巨大的利益，还会使企业面临巨大的风险。偿债能力反映了企业在到期时偿还长期和短期债务的能力。到期偿还债务的能力是公司财务状况的重要象征。利用财务信息分析企业偿债能力，揭示影响企业偿债能力的因素，对于提高企业偿债能力和保障企业的安全具有重要意义。
本文从一汽集团的财务报表中的财务数据开始，通过对他的流动比率、速动比率、现金比率、资产负债率、产权比率和利息保障倍数进行分析，来研究一汽集团的短期偿债能力和长期偿债能力。分析出一汽集团偿债能力的局限性，并针对局限性提出改进方法，显示出偿债能力对企业的重要性，进而利用负债经营给企业带来经济上的利益，从而使企业的发展能力得到了提高，最终提高企业的盈利能力。
关键词： 企业偿债能力短期偿债能力 长期偿债能力 发展能力
Abstract
Under the condition of market economy, competition among the same industry is fierce.If an enterprise wants to be invincible, it must have enough capital to do backing.In order to make up for the lack of their own capital, debt management is an inevitable way to go.As a source of funds,liability can not only bring great profits to enterprises, but also make them face great risks. Solvency is the ability of an enterprise to repay long-term and short-term debts,and whether it can repay debts when it matures is an important indicator of the financial status of an enterprise. Using financial information to analyze the enterprise's solvency and reveal the influencing factors of the enterprise's solvency are of great significancefor improving the enterprise's solvency and protecting the enterprise.
Starting with the financial data in the financial statements of FAW Group,this paper analyzes its current ratio, quick ratio, cash ratio,asset-liability ratio, equity ratio and interest protection multiple to study the short-term and long-term solvency of FAW Group. This paper analyzes the limitations of FAW Group's debt paying ability,and proposes improvement methods based on the limitations,showing the importance of debt paying ability to the enterprise, and then using debt management to bring economic benefits to the enterprise, so that the development ability of the enterprise has been improved, and finally improve the profitability of the enterprise.
Key words: corporate solvency, short-term solvency, long-term solvency, development ability
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