财务管理专业-嘉友食品公司偿债能力分析

摘 要在现代快速发展的经济市场下，进行财务分析是一个企业所不能缺少的部分。企业管理者正是通过这些数据了解企业的发展状况。在对企业财务报表的分析过程中，对偿债能力的分析是不可缺少的，它意味着企业有没有能力按时支付现金以及偿还债务，同时也体现了一家企业的财务情况和管理者的经营能力。文中以嘉友食品公司为研究对象，通过对近三年的流动比率、速动比率、现金流动负债率、资产负债率、产权比率、利息保障倍数等指标分析和研究该企业的短期偿债能力和长期偿债能力，总结出嘉友食品公司偿债能力存在资金结构不合理、应收账款过多、存货过多、经营管理出现问题等问题，并给出调整企业的资本结构、针对应收账款、存货的管理进行加强以及提高管理层人员的素质与管理能力等措施。通过对以上嘉友食品偿债能力指标的分析，有利于对企业的财务状况做出中肯的评价，有利于投资人员、企业经营人员、债权人在过程中做出正确的投资决策、经营决策以及借贷决策。因此，我国的中小企业要想得到更好的发展，关注其本身的偿债能力分析是必须要做的事情。 关键词:偿债能力 短期偿债能力 长期偿债能力AbstractFinancial analysis is an indispensable part of an enterprise in a modern and rapidly developing economic market. It is through these data that business managers understand the development of the business. In the analysis of the company's financial statements, the analysis of its solvency is indispensable. It means that the company has the ability to pay cash and repay debts on time. It also reflects the financial situation of a company and the management ability of its managers. . The article takes Jiayou Food Company as the research object, and analyzes and studies the short-term debt repayment ability of the company through indicators such as the current ratio, quick ratio, cash flow debt ratio, asset-liability ratio, equity ratio, and interest protection multiple in the past three years. And long-term solvency, summed up Jiayou Foods' solvency with irrational funding structure, excessive accounts receivab...