河南润弘制药股份有限公司偿债能力研究摘要随着我国医药行业的不断改革，医药行业的发展受到越来越广泛的关注，我国医药类行业发展前景虽然较好，但医药类上市公司的发展仍存在一些问题，各种因素并存，对其的发展具有阻碍作用，而且有的上市公司资产结构不合理，偿债能力差，经营状况不稳定，导致其市场竞争能力差，不利于医药企业的健康发展。本文以河南润弘制药股份有限公司的财务报表为研究主题，通过分析比较企业偿债能力，为企业偿债问题提出对策建议，更好的促进企业的发展。通过分析该公司计算短期偿债能力及长期偿债能力的相关数据，包括流动比率、速动比率、现金比率、资产负债率等，对河南润弘制药股份有限公司基本偿债能力现状进行分析。最后，根据河南润弘制药股份有限公司的具体问题具体分析，提出改进措施，使企业优化偿债能力，提高经济效益,促进公司更好的发展。关键字:医药行业；偿债能力；财务分析IStudyontheSolvencyofHenanRunhongPharmaceuticalCo.,Ltd.AbstractAlongwiththecontinuousreformofthepharmaceuticalindustry,thedevelopmentofthepharmaceuticalindustryismoreandmoreattention,althoughChina'spharmaceuticalindustrydevelopmentprospectsaregood,butthedevelopmentofpharmaceuticallistedcompaniestherearestillsomeproblems,variousfactorscoexist,withobstaclestothedevelopmentofitsrole,andsomeunreasonablestructureofthelistedcompany'sassets,debtpayingabilityispoor,operatingconditionsisnotstable,leadtothemarketcompetitionabilityispoor,isnotconducivetothehealthydevelopmentofthepharmaceuticalenterprise.Thispapertakesthefinancialstatementsofhenanrunhongpharmaceuticalco.,ltd.astheresearchsubject,analyzesandcomparesthesolvencyofenterprises,andputsforwardcountermeasuresandSuggestionsforthedebtrepaymentofenterprises,soastobetterpromotethedevelopmentofenterprises.Byanalyzingrelevantdataofthecompany'sshort-termsolvencyandlong-termsolvency,includingcurrentratio,quickratio,cashratio,asset-liabilityratio,etc.,thebasicsolvencystatusofhenanrunhongpharmaceuticalco.,ltd.isanalyzed.Finally,accordingtothespecificproblemsofhenanrunhongpharmaceuticalco.,LTD.,thispaperproposesimprovementmeasurestooptimizethedebtpayingabilityoftheenterprise,improveeconomicbenefitsandpromotethebetterdevelopmentofthecompany.Keywords：Debtpaying；Financialanalysis；Influencefactor；II目录摘要..................................................IAbstract.................................................II1绪论...................................................11.1研究背景..........................................11.2研究意义..........................................12偿债能力的基本概念.....................................22.1偿债能力的含义....................................22.2偿债能力的分类....................................22.3偿债能力分析的指标................................33河南润弘制药股份有限公司简介和偿债能力指标分析.........43.1河南润弘制药股份有限公司简介......................43.2河南润弘制药股份有限公司偿债能力指标分析..........43.2.1短期偿债能力指标分析.........................43.2.2长期偿债能力指标分析.........................74河南润弘制药股份有限公司偿债能力存在的问题.............84.1存货和应收账款周转率低............................84.2债务资本结构不合理................................94.3盈利能力不足.....................................105河南润弘制药股份有限公司偿债能力问题的对策建议........105.1提高存货和应收账款周转...........................10III5.2优化债务期限和结构...............................125.3提高盈利能力......................................126...
