论文题目：苏宁电器集团企业偿债能力分析AnalysisofSolvencyofSuningApplianceGroup目录内容摘要......................................................................................................................1一、引言......................................................................................................................2二、企业偿债能力分析的简述...................................................................................3（一）偿债能力分析的概念...................................................................................3（二）偿债能力分析的目的...................................................................................3（三）偿债能力分析的内容...................................................................................3三、苏宁电器集团介绍及偿债能力指标分析...........................................................4（一）集团介绍.......................................................................................................4（二）苏宁电器资产状况.......................................................................................4（三）短期偿债能力指标分析...............................................................................51.流动比率...........................................................................................................52.速动比率...........................................................................................................63.现金比率...........................................................................................................6（四）长期偿债能力指标分析...............................................................................81.资产负债率.......................................................................................................82.权益乘数...........................................................................................................83.产权比率...........................................................................................................84.利息保障倍数...................................................................................................9四、影响企业偿债能力分析的关键性因素.............................................................11（一）影响短期偿债能力的主要因素.................................................................111.资产的流动性.................................................................................................112.流动负债的结构.............................................................................................113.企业的经营业绩.............................................................................................11（二）影响企业长期偿债能力的主要因素.........................................................121.企业的资本结构.............................................................................................122.企业的资产结构.............................................................................................123.企业的盈利能力...........................................................................................12五、苏宁电器集团偿债能力存在的问题.................................................................13（一）存货积压.....................................................................................................13（二）持有现金过多..........
