目 录摘 要.....................................................................................................IAbstract......................................................................................................II引 言........................................................................................................11 企业偿债能力分析概述.........................................................................31.1 偿债能力分析的含义....................................................................31.2 偿债能力分析的目的....................................................................31.3 偿债能力分析的内容....................................................................41.4 偿债能力分析的方法....................................................................42 黔西县索玛商贸有限公司偿债能力指标分析.....................................52.1 短期偿债能力指标计算与分析....................................................52.2 长期偿债能力指标计算与分析....................................................93 黔西县索玛商贸有限公司偿债能力存在的问题...............................123.1 现金比率指标低,短期偿债压力大..........................................123.2 资产负债率高,财务风险比较高..............................................123.3 偿债能力的意识非常薄弱..........................................................134 对黔西县索玛商贸有限公司存在问题的对策...................................144.1 加强对货币资金的管理,缓解短期偿债压力..........................144.2 加强融资渠道,降低财务风险..................................................144.3 建立健全财务应急机制,制定合理的偿债计划......................14结 论..................................................................................................15参考文献..................................................................................................16致 谢..................................................................................................18摘 ...