I我国交通运输行业上市公司偿债能力分析——以南方航空为例摘 要交通运输上市公司的偿付能力是指公司对债务偿还的保证程度，在企业的经营和财务情况中发挥重要作用。本文主要对南方航空、中国国航、东方航空、春秋航空这四家具有代表性的民用航空上市公司进行五项指标的纵向分析比较，通过分析、对比它们长、短期偿付能力的指标，得到交通运输公司偿付能力的基本状况；以南方航空为例子进行横向比较分析，并与民用航空上市公司的平均水平进行对比，得出南方航空在偿债能力上存在流动负债过高、存货逐年提高、资产负债率较高这些的问题，并根据它存在的问题提出相应的优化资产结构、加强存货控制和合理控制资产负债率等建议。关键词：交通运输行业；民用航空；短期偿债能力；长期偿债能力IIAn analysis of the solvency of Listed Companies in China's transportation industry -- a case study of China Southern AirlinesAbstractSolvency of listed transportation companies refers to the degree of debt repayment guarantee, which plays an important role in the operation and financial situation of enterprises. This paper mainly carries out vertical analysis and comparison of five indicators for four representative civil aviation listed companies, namely China southern airlines, Air China, China Eastern airlines and Spring airlines. By analyzing and comparing their long-term and short-term solvency indicators, the basic situation of the solvency of transportation companies is obtained. Horizontal comparative analysis with China southern airlines as an example, and compared with the average level of listed companies to civil aviation, it is concluded that China southern airlines in the presence of high current liabilities on solvency, inventory increase year by year, asset-liability ratio is higher, these problems, and put forward the corresponding optimization based on the problems existing in the course of its asset structure, strengthening the inventory control and ...
