创业板上市公司偿债能力分析本科学位论文

创业板上市公司偿债能力分析摘 要：中国步入新时代以来，市场经济飞速进展，市场体制随之不断完善，创业板市场也应运而生。我国创业板市场的建立具有重大的意义，其对于我国创业投资体系的建设、多层次资本市场的构建以及我国其他方面的经济改革都有极大地推动作用。我国创业板市场起步晚，规章制度还不完善，使得创业板上市公司存在一些问题。本文为了探究创业板上市公司偿债能力，运用了文献讨论和统计分析法，浅析了影响偿债能力的因素，并从中找出问题。浅要的得出创业板上市公司长期偿债能力较强，短期偿债能力较弱的的结论，并发现2025 年上市当年创业板上市公司可能对财务数据进行了粉饰。偿债能力代表公司生命力，在企业面对风险时，强大的偿债能力无疑是公司有力的保障。关键词：创业板； 短期偿债能力； 长期偿债能力； 偿债能力Research on solvency of GEM-listed companies Abstract：Since China entered a new era, the rapid development of market economy, the market system has also been gradually perfected .The growth enterprise market also arises at the historic moment .The establishment of the growth enterprise market is of great significance in our country, the construction of venture investment system in our country, the construction of a multi-level capital market, and other aspects of economic reform that it has greatly promoted in china. But at the same time, the growth enterprise market in China started late, the rules and regulations is not perfect, so that there are some problems about the listed companies on GEM. In this paper, in order to explore the gem listed company debt paying ability, using the literature research and statistics analysis, found that the factors of influence the solvency, and to find out the problem . Shallow to conclude the gem listed company in the long-term debt paying ability is stronger, the conclusion of short-term debt paying ability is weak, and found that went public in 2025 when the gem list...