财务管理专业-广东宏郎五金制品公司偿债能力分析VIP专享

摘 要企业为了适应市场经济的高速发展，筹集资金创造更大效益，越来越多的企业选择举债经营的方式。提高企业的财务杠杆效益，需要科学合理的举债经营。同样的，企业的财务风险也可以由债务来影响。这个时候，企业的合理的偿债能力分析就变得十分重要。合理的偿债能力分析能为企业提供有效信息以改善企业的运营方式和财务策略。本文以广东宏郎五金制品公司 2016-2017 年的财务信息为依据，结合数据的一些计算结果对指标进行一系列的计算，从而可以分析出其短期偿债能力和长期偿债能力。其中短期偿债能力分析采用的数据指标有：营运资本、流动比率、速动比率、应收账款周转率、存货周转率和现金比率。而长期偿债能力采用的数据指标有很多，需要尤为关注。根据对其偿债能分析，发现广东宏郎五金制品公司存在应收账款流动性差、存货存在积压和盈利能力不足等问题。最后，为存在的问题提出相应的对策。关键词：偿债能力 短期偿债能力 长期偿债能力 Abstract In order to adapt to the rapid development of the market economy and raise funds to create greater benefits, more and more enterprises choose the way of debt management. To improve the financial leverage efficiency of enterprises, scientific and reasonable debt management is needed. Similarly, the financial risk of an enterprise can be affected by debt. At this time, the enterprise's reasonable solvency analysis becomes very important. Rational solvency analysis can provide enterprises with effective information to improve their operating methods and financial strategies. Based on the financial information of guangdong honglang hardware products company from 2016 to 2017, this paper calculates and analyzes its short-term and long-term solvency by combining data indicators. The data indicators used in the short-term solvency analysis include working capital, current ratio, quick ratio, accounts receivable turnover ratio, inventory turnover ratio and cash ratio.And the data index that long-term debt paying ability USES has: asset-liabi...