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Question

企业偿债能力分析
摘要
随着全球经济一体化和现代信用经济的发展，举债经营已成为现代企业重要的融资手段和策略。举债经营的合理运用，能够给企业带来财务杠杆效益，有效地提高净资产的收益率，但是同时，举债经营也会给企业带来潜在的财务风险，甚至破产的风险。由此可见对企业偿债能力的分析是企业进行负债经营风险管理的关键环节，是企业经济效益持续增长的稳健性保证，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。由于企业偿债能力问题是反映企业财务状况的重要内容，是现代企业综合财务能力的重要组成部分。那么对企业偿债能力分析自然而然成为企业财务分析的重要组成部分。但是目前那些以资产负债表、现金流量表为依据,计算流动比率、速动比率、现金比率和资产负债率等一系列比率指标并与有关评价标准进行比较来评价企业偿债能力的强弱，以随着市场经济的发展, 特别是资本市场的进一步完善,这些比率指标在计算、分析、评价企业偿债能力上已显出诸多缺陷。本文在前人的基础上首先提出偿债能力分析中存在的问题，接着对偿债能力分析中存在的问题提出了改进方法, 以增加企业偿债能力分析指标的实用价值和分析评价的科学性，最后结合了A公司的实例进行偿债能力分析。

关键词：企业偿债能力 存在的问题 改进的方法

Answer 1

With the global economic integration and the development of a modern credit economy, debt management has become an important means of financing a modern enterprise and strategy. The rational use of leverage, financial leverage to bring benefits to the enterprise, effectively improve the yield of net assets, but at the same time, leverage to the enterprise will bring the potential financial risk, and even the risk of bankruptcy. This shows that the analysis of corporate solvency liabilities of the enterprise to conduct business risk management, a key link is the economic efficiency of enterprises to ensure the stability of sustained growth, business capacity and solvency of whether the cash payment is the key to the healthy development of enterprises to .
As the corporate solvency problem is reflecting the financial situation of the important content, is a modern enterprise integrated an important component of financial capability. So naturally the enterprise solvency analysis of corporate financial analysis, an important part. But at present those balance sheet, cash flow statement as the basis to calculate current ratio, quick ratio, cash ratio and asset-liability ratio and a series of ratios and comparisons with the evaluation criteria to assess the strength of corporate solvency, to as the market economy development, especially in the capital market to further improve these rates refer to
Marked in the calculation, analysis and evaluation of corporate solvency has been showing a lot of flaws. In this paper, first proposed on the basis of our predecessors solvency analysis of the problems, followed by analysis of the solvency problem proposed to improve the methods to increase the corporate solvency indicator analysis and evaluation of practical value and the scientific nature of Finally A combined analysis of the company's solvency examples.

Answer 2

The enterprise debt redemption ability analysis abstract along with the global economic integration and the modern credit economy development, offers loans the management to become the modern enterprise important financing method and the strategy.Offers loans the management reasonable utilization, can bring the financial release lever benefit to the enterprise, enhances the net assets effectively the returns ratio, but simultaneously, offers loans the management also to be able to bring the latent financial risk to the enterprise, even goes bankrupt risk.Thus it can be seen is the enterprise carries on the debt management risk management to the enterprise debt redemption ability analysis the key link, is robustness which the enterprise economic efficiency grows continually guaranteed, enterprise whether there is specie payment ability and debt redemption ability are the enterprise whether healthy development keys.Because the enterprise debt redemption ability question is reflected the enterprise finance condition the important content, is the modern enterprise synthesizes the financial ability the important constituent.Then becomes the enterprise finance analysis naturally to the enterprise debt redemption ability analysis the important constituent.But present these take the property debt table, the cash flow indicator as the basis, the computation current ratio, the speed ratio, the cash ratio and the property ratio of debt to net worth and so on a series of ratio target and carries on the comparison with the related evaluation criteria to appraise the enterprise debt redemption ability the strong and the weak, by along with the market economy development, specially the capital market further consummation, these ratio target in the computation, the analysis, in appraisal enterprise debt redemption ability has appeared many flaws.This article in predecessor's foundation first proposed in the debt redemption ability analysis exists the question, then the question which existed to the debt redemption ability analysis in proposed the improvement method, increased the enterprise debt redemption ability analysis target the practical value and the analysis appraisal scientific nature, finally unified the A Corporation's example to carry on the debt redemption ability analysis.