兽药企业绿康生化股份有限公司偿债能力分析摘要：随着国民经济的逐年增加，国民对生活品质要求更高，对肉类食品需求大，我国畜牧业蓬勃发展，兽药行业直接服务于畜牧业，在市场中有着重要战略地位，美国曾经对我国生物保健行业的垄断被打破，我国成为世界上第二大兽药生产国。企业的偿债能力的水平高低可以直观的反馈该公司运营的财务情况，经过对该指标的解析能够表现出企业的偿还债务的能力，同时反映出企业是否能够保持正常的持续健康发展状态，为了增强企业在经济市场的生存能力，偿债能力的影响应不容轻视。该文章各根据目前实际情况，以绿康生化股份有限公司作为研究对象进行偿债能力分析，通过2017-2019年这三年来的资产负债表等财务报表数据，对该公司长期、短期偿债能力研究，采用杜邦分析法对利润获取能力补偿债务能力综合考虑，从研究结果看出案例企业偿债能力的优势和待完善的地方，最后依据实际情况提出建议，对同行业企业分析偿债也具有借鉴意义。关键词：偿债能力；长期偿债能力；短期偿债能力；杜邦分析法AnalysisoftheSolvencyofVeterinaryDrugCompanyLvkangBiochemicalAbstract:Asthenationaleconomyincreasesyearbyyear,peoplehavehigherrequirementsforthequalityoflifeanddemandformeatfood.mycountry’sanimalhusbandryisbooming.Theveterinarydrugindustrydirectlyservestheanimalhusbandryindustryandhasanimportantstrategicpositioninthemarket.Themonopolyinthehealthcareindustrywasbroken,andmycountrybecametheworld'ssecondlargestproducerofveterinarydrugs.Thelevelofsolvencyofanenterprisecanprovideanintuitivefeedbackonthefinancialsituationofthecompany’soperations.Theanalysisofthisindicatorcanshowtheabilityofthecompanytorepaydebts,andatthesametimereflectwhetherthecompanycanmaintainanormalstateofsustainableandhealthydevelopment.Toenhancetheviabilityofenterprisesintheeconomicmarket,theimpactofsolvencyshouldnotbeunderestimated.Accordingtothecurrentactualsituation,thisarticleusesLvkangBiochemicalCo.,Ltd.astheresearchobjecttoanalyzethedebtsolvency.Basedonthebalancesheetandotherfinancialstatementdataofthethreeyearsfrom2017to2019,thecompany’slong-termandshort-termdebtsolvencyInthestudy,theDuPontanalysismethodisusedtocomprehensivelyconsidertheabilitytocompensatedebtsfortheabilitytoobtainprofits.Fromtheresultsofthestudy,wecanseetheadvantagesofthesolvencyofthecaseenterprisesandtheareastobeimproved.Finally,suggestionsaremadebasedontheactualsituation,andtheanalysisofdebtservicingforcompaniesinthesameindustryisalsopossible.Referencemeaning.Keywords:Solvency;Long-termSolvency;Short-termSolvency;DuPontAnalysis目录一、绪论....................................................................................................................1（一）选题依据及意义......................................................................................1（二）研究内容..................................................................................................2（三）研究方法..................................................................................................2二、偿债能力分析的理论概述...................................................................................2（一）偿债能力概念..............................................2（二）偿债能力分类..............................................3（三）偿债能力分析的各项指标.......................................................................3三、绿康生化股份有限公司的发展现状...................................................................5（一）公司简介.............................................................
