机械行业上市公司速动比率经验数据研究[摘 要]速动比率是准确、可靠、科学地评价企业资产的流动性和短期偿债能力的一项重要指标,在实际运用中应在速动资产的界定及速动比率的应用方面结合企业的实际情况进行分析。否则,得出的分析结论就可能是错误的,甚至会影响报表使用人的正确决策。所以,对速动比率必须理性地使用,充分考虑有关因素的影响,这样才能发挥其最大作用。速动比率作为企业的一个经验数据，除了评价企业资产的流动性和短期偿债能力以外，和企业的净利润率之间的相关性如何。这是我们的研究目的。我们收集到了我国机械行业上市公司 2005 的财务数据，对这些企业的速动比率和净利润率做了相关分析。To be listed quick ratio is accurate, reliable, appraises the enterprise assets scientifically the fluidity and a short-term credit capacity important target, should unifies enterprise's actual situation in the actual utilization in the quick asset limits and the quick ratio application aspect to carry on the analysis. Otherwise, obtains the analysis conclusion possibly is wrong, will affect the report form commuter's correct decision-making. Therefore, to the quick ratio must rationally the use, the full consideration related factor influence, be able to play its most major role like this. The quick ratio takes an enterprise's empirical data, besides appraisal enterprise assets fluidity and short-term credit capacity, with enterprise's net profit rate between relevance how. This is our research goal. We collected our country mechanicalprofession To be listed 2005 finance data, and the net profit rate has made the correlation analysis to these enterprise's quick ratio.[关键词]速动比率；上市公司；引言：速动比率是表明企业偿债能力状况的一个定量评价指标,用速动资产除以流动负债的比值来表示。由于速动比率能够衡量企业在某一时点上运用随时可变现资产偿付流动负债的能力,通常又被称为酸性测试比率【1】(Acid - test Ratio) 。速动比率相对于流动比率来说,能够更加准确、可靠、科学地评...
