四川长虹公司偿债能力分析 会计财务管理专业

I四川长虹公司偿债能力分析摘 要现阶段，我国经济正处在快速发展的阶段，企业的数量也呈现出逐渐增长的态势。企业在发展的过程当中呈现出越来越多的问题，偿债能力也可说用企业资产和经营过程创造的收益偿还债务的能力，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，企业偿债能力分析是企业财务分析的重要组成部分。本文以四川长虹公司为研究对象，运用财务指标对四川长虹公司的偿债能力进行了分析，发现了其在偿债能力中存在着周转率相对较低、融资计划与产业结构合理性欠缺、资产管理不到位等问题，提出了提高资金周转率、制定合理融资计划、提高现金流量整体水平、优化产业资本结构、提高固定资产的利用率、增加资产管理等提高偿债能力的措施。关键词:四川长虹公司；短期偿债能力；长期偿债能力；短期偿债能力分析；长期偿债能力分析IISolvency Analysis of Sichuan Changhong CompanyAbstractAt present, China's economy is in a stage of rapid development, and the number of enterprises is also showing a trend of gradual growth. In the process of enterprise development, there are more and more problems. Solvency is the ability to use enterprise assets to pay off enterprise debts; dynamic can also be called the ability to use enterprise assets and the income created by business process to pay off debts. Whether an enterprise has the ability to pay cash and repay debts is the key to its healthy development. Debt paying ability analysis is an important part of financial analysis. To solve the company's financial problems is a problem that every researcher should face and explore. This paper takes Sichuan Changhong company as the research object, combined with a large number of data analysis, analyzes the debt repayment ability of the company, analyzes Sichuan Changhong company with financial indicators, discusses the problems in its debt repayment ability, such as relatively low turnover rate, lack of rationality of financing plan and industria...