美的公司偿债能力分析研究 财务管理专业VIP免费

美的公司偿债能力分析摘要随着我国综合实力的整体增强，市场经济变得日益活跃，各企业之间竞争也随着增强。在这样的条件背景下，各企业要想长久发展，就必须将外部资源加以利用，其中通过负债偿还的方式是最为普遍也最为有效方法之一。所以，企业对自身的偿债能力进行分析是有必要的。企业要想长久立足于市场中，得到更好、更快的发展，就要保持合理的负债规模，增强偿债能力。对此，笔者在已有成果的基础上，通过大量资料的收集与整体，将文章分为理论阐述，实证分析，问题对策三部分。第一部分是理论阐述；第二部分是笔者以美的集团为实际案列，对该企业2014-2016年的偿债情况做了总体分析；最后一部分是笔者通过分析，对美的集团偿债提出的优化建议。关键词：短期偿债长期偿债偿债能力优化AbstractWiththeoverallstrengthofourcountry'soverallstrength,themarketeconomyhasbecomeincreasinglyactive,andthecompetitionamongtheenterprisesisincreasing.Undersuchabackground,ifenterpriseswanttodevelopforalongtime,theymustmakeuseofexternalresources.Amongthem,repaymentbyliabilitiesisoneofthemostcommonandeffectiveways.Therefore,itisnecessaryfortheenterprisetoanalyzeitsowndebtpayingability.Iftheenterprisewantstobebasedonthemarketforalongtimeandgetbetterandfasterdevelopment,itisnecessarytomaintainareasonablescaleofdebtandenhancethedebtpayingability.Onthisbasis,basedontheexistingachievements,theauthordividesthearticleintothreeparts:theoreticalexposition,empiricalanalysis,andproblemsolvingthroughcollectingandoveralldata.Thefirstpartistheoreticalelaboration.Thesecondpartistheoverallanalysisofthedebtrepaymentsituationofthecompanyinthe2014-2016yearsintheactualcaseofMeiGroup.ThelastpartistheoptimizationsuggestionputforwardbytheauthortoanalyzethedebtrepaymentoftheUSgroup.Keywords:short-termdebtsolvencyoptimizationoflong-termsolvency目录1.偿债能力分析的研究背景及意义...........................................................................11.1研究背景.........................................................................................................11.2研究意义.........................................................................................................12.偿债能力的相关基础理论......................................................................................22.1偿债能力的概念..............................................................................................22.2偿债能力分析的各项指标分析......................................................................22.2.1短期偿债能力的评价指标....................................................................22.2.2长期偿债能力的评价指标....................................................................32.3偿债能力分析的目的、必要性......................................................................32.3.1偿债能力分析的目的............................................................................32.3.2偿债能力分析的必要性........................................................................43.案例分析..................................................................................................................53.1美的公司的基本概况......................................................................................53.2美的公司偿债能力的现状分析......................................................................63.1短期偿债能力分析.........................................................................................63.2.1比率分析..........................................