本科论文摘 要在我国当今资本市场背景下，几乎所有企业都在进行举债经营，而判断一家企业是否有足够的资金去偿还所欠负债，是投资者、债权人、经营管理者、及其它与这家公司有关联的决策者都十分关心的问题。因为偿债能力的强弱是保证企业长期健康稳定发展的基础，意味着企业在债务到期时是否有充足的可变现资金去偿还债务，若企业偿债能力非常弱，说明企业所持有资金并不足以偿还到期债务，企业很可能面临破产的风险。 企业所有的经营活动，无论是投资还是筹资都可能影响到企业的偿债能力，而偿债能力与企业的经营发展息息相关，分析企业偿债能力能够使会计信息使用者全面了解企业过去和现在的状况，预测企业未来的发展趋势。本文以格力电器公司为例，从分析企业偿债能力出发，通过对相关偿债能力的各种指标进行分析，了解企业的短期偿债能力与长期偿债能力大小，并提出合理意见和建议。本科论文关键词：财务报表；经营成果；现金流量；企业偿债能力；债权本科论文AbstractUnder the background of the current capital market in China, almost all enterprises are in debt operation. It is a very important issue for investors, creditors, managers and other decision-makers who are related to this company to judge whether an enterprise has enough funds to repay its debts. Because the debt paying ability is the basis to ensure the long-term healthy and stable development of the enterprise, which means whether the enterprise has sufficient cash to repay the debt when the debt is due. If the debt paying ability of the enterprise is very weak, it means that the capital held by the enterprise is not enough to repay the debt when it is due, the enterprise is likely to face the risk of bankruptcy.All business activities of an enterprise, whether investment or financing, may affect the solvency of the enterprise, and the solvency is closely related to the operation and development of the enterprise. Analyzing the solvency of the enterprise can enable the accounting information users to...
