中航光电科技股份有限公司偿债能力问题研究 会计财务管理专业VIP免费

题目：中航光电科技股份有限公司偿债能力问题研究摘要在市场激烈的竞争中，负债经营在各个企业都极为常见，将负债与资产比例控制在合理的范畴内，通过企业经营发展更好的提升偿债能力是很多管理者当下关注的问题之一。目前经济环境呈现经济放缓态势，疫情因素更导致企业市场销售效率下降，这时债务压力就突出，企业需要改进自身偿债能力，这样才能实现自身在新经营环境的可持续发展。本文对中航光电科技股份有限公司的偿债能力进行分析，结合偿债能力指标发现中航光电科技股份有限公司偿债能力存在流动比率不高、应收账款周转率较低、利息保障倍数下降等的问题，进而对这些问题产生的原因进行深入分析，研究认为主要有：财务风险预警缺失、盲目举债筹资；应收账款管理制度不规范、信用政策不规范；利息支出过高、盈利能力下降这些成因。最后提出合理规划该公司的短期负债、提升该公司应收账款周转率、完善该公司的成本管控提高该公司盈利能力的对策，以期对中航光电科技股份有限公司偿债能力的提高有所裨益。进而提高中航光电科技股份有限公司偿债能力体系的规范化建设能力，以促进中航光电科技股份有限公司的可持续发展。关键词：偿债能力；财务指标；负债IAbstractInthefiercecompetitioninthemarket,debtoperationisverycommoninvariousenterprises,controllingtheratioofdebtandassetsinareasonablecategory.Itisoneofthecurrentconcernsofmanymanagerstobetterimprovethedebtsolvencythroughthedevelopmentofenterprises.Atpresent,theeconomicenvironmentshowsatrendofeconomicslowdown,andtheepidemicfactorsmoreleadtothedeclineinthemarketsalesefficiencyofenterprises.Atthistime,thedebtpressureisprominent,andenterprisesneedtoimprovetheirsolvency,soastorealizetheirownsustainabledevelopmentinthenewbusinessenvironment.ThispaperanalyzesthesolvencyofAVICOptoelectronicTechnologyCo.,Ltd.,andfindsthesolvencyindexthereasonsoftheliquidityofAVICOptoelectronicTechnologyCo.,Ltd.,includingthelackoffinancialriskwarning,blinddebtfinancing;accountsreceivablemanagementsystemisnotstandardandirregularcreditpolicy;Thesecausesareexcessiveinterestspendinganddecreasedprofitability.FinallyputforwardreasonableplanningofAVICphotoelectrictechnologyco.,LTD.Short-termliabilities,improveAVICphotoelectrictechnologyco.,LTD.Accountsreceivableturnover,improvethecostcontrolofAVICphotoelectrictechnologyco.,LTD.Costcountermeasurestoimprovethecompany'sprofitability,inordertoimprovethesolvencyofAVICphotoelectrictechnologyco.,LTD.Then,improvethestandardizedconstructioncapacityofthesolvencysystemofAVICOptoelectronicTechnologyCo.,Ltd.,soastopromotethesustainabledevelopmentofAVICOptoelectronicTechnologyCo.,Ltd.Keywords:Solvency;FinancialIndicators;LiabilitiesII目录摘要...........................................................................................................................................IAbstract.....................................................................................................................................II绪论...........................................................................................................................................11.偿债能力分析相关理论概述.................................................................................................21.1偿债能力的概念及指标分析...........................................................................................21.1.1偿债能力的概念.........................................................................................................21.1.2短期偿债能力的指标分析.........................................................