中国东方航空公司偿债能力分析摘要:航空公司偿债能力分析对航空公司的管理者、投资者和债权人都具有十分重要的意义,而客观评价其偿债能力状况显得尤为重要。本文以中国东方航空公司为研究对象,基于其 2014 至 2016 年间的财务报表的数据,在分析其运营和负债经营状况的基础上,从短期偿债能力和长期偿债能力以及总体偿债能力分析东方航空公司的偿债能力,对东方航空公司的偿债能力状况提出自己的看法。关键词:东方航空公司;短期偿债能力;长期偿债能力;总体评价1An analysis of the solvency of China Eastern AirlinesAbsrtact: The analysis of airline solvency is of great significance to the managers, investors and creditors of airlines, and it is particularly important to evaluate their solvency. Based on the data of the financial statements of China Eastern Airlines and the analysis of its operation and liabilities, this paper analyzes the solvency of the Oriental Airlines from the short-term solvency and the long-term solvency and the overall solvency of the Chinese oriental airline. Put forward their own views on the status of the solvency of Oriental Airlines.Keywords: Oriental Airlines; short-term solvency; long-term solvency; overall evaluation1.绪论............................................................................................................................................11.1 研究背景.....................................................................................................................11.2 研究意义.....................................................................................................................12.中国东方航空公司概况及经营状况............................................................................................32.1 公司简介............................................................................................................................32.2 经营概括............................................................................