中国东方航空公司偿债能力分析摘要:航空公司偿债能力分析对航空公司的管理者、投资者和债权人都具有十分重要的意义，而客观评价其偿债能力状况显得尤为重要。本文以中国东方航空公司为研究对象，基于其2014至2016年间的财务报表的数据，在分析其运营和负债经营状况的基础上，从短期偿债能力和长期偿债能力以及总体偿债能力分析东方航空公司的偿债能力，对东方航空公司的偿债能力状况提出自己的看法。关键词：东方航空公司；短期偿债能力；长期偿债能力；总体评价AnanalysisofthesolvencyofChinaEasternAirlinesAbsrtact:Theanalysisofairlinesolvencyisofgreatsignificancetothemanagers,investorsandcreditorsofairlines,anditisparticularlyimportanttoevaluatetheirsolvency.BasedonthedataofthefinancialstatementsofChinaEasternAirlinesandtheanalysisofitsoperationandliabilities,thispaperanalyzesthesolvencyoftheOrientalAirlinesfromtheshort-termsolvencyandthelong-termsolvencyandtheoverallsolvencyoftheChineseorientalairline.PutforwardtheirownviewsonthestatusofthesolvencyofOrientalAirlines.Keywords:OrientalAirlines;short-termsolvency;long-termsolvency;overallevaluation1．绪论............................................................................................................................................11.1研究背景.....................................................................................................................11.2研究意义.....................................................................................................................12.中国东方航空公司概况及经营状况............................................................................................32.1公司简介............................................................................................................................32.2经营概括............................................................................................................................43.中国东方航空公司短期偿债能力分析........................................................................................53.1短期偿债能力分析基本理论.............................................................................................53.1.1营运资本指标分析..................................................................................................53.1.2流动比率指标分析..................................................................................................63.1.3速动比率指标分析..................................................................................................73.1.4现金比率指标分析..................................................................................................93.2短期偿债能力分析的影响因素.......................................................................................103.2.1应收账款和存货....................................................................................................103.3.2现金流量水平........................................................................................................103.3.3、短期偿债计划....................................................................................................114.中国东方航空公司长期偿债能力分析......................................................................................114.1长期偿债能力分析基本理论...........................................................................................114.1.1资产负债率指标分析.................................
