关于云南铜业股份有限公司的偿债能力分析

XCLW51070  关于云南铜业股份有限公司的偿债能力分析  (字数：13072)

中文摘要

近年来，我国经济发展迅速，企业的各项指标也得到了不断地完善，重视度也随之提高。企业的管理层以及外部利益相关者如果想迎合经济的发展，就必须制定健全的报表和财务分析程序。企业的偿债能力分析会极大的影响到企业是否持续长期经营，影响着企业的生存和未来发展。因此，企业偿债能力分析于企业而言能起到非常重要的作用。文章运用各项偿债能力指标分析法、与历史比较分析法和同行业之间的比较分析法，以云南铜业公司为例，现代企业偿债能力中普遍存在的问题及其原因进行总结。以5年的财务报表数据进行历史分析和同行业的分析来揭示铜业企业近5年的财务状况以及其经营的情况。通过指标分析总结铜业企业存在的问题及原因，运用财务报表分析，成本会计，管理会计等所学知识，找出解决铜业企业偿债能力中存在问题的措施和建议。

关键词：偿债能力；财务风险；问题；建议

ABSTRACT

In recent years, the economic development of our country has been developing rapidly, and the indexes of the enterprise have been improved continuously, and the degree of attention has also improved. If the management of the enterprise and the external stakeholders want to cater to the development of the economy, a sound statement and a financial analysis program must be developed. The analysis of the debt service ability of the enterprise will have a great impact on the continuous long-term operation of the enterprise, affecting the survival and future development of the enterprise. Therefore, the enterprise's ability to pay the debt can play a very important role in the enterprise. The paper makes use of the analysis method of various debt-paying ability index, the comparative analysis method between the historical comparative analysis method and the same industry, taking the Yunnan copper industry as an example, The existing problems and its causes in the capacity-paying ability of the enterprise are summarized. In the past five years' financial statement data and the analysis of the same industry, the paper reveals the financial position of the copper-industry enterprise in the past five years and its operation. Through the analysis of the index, the problems and causes of the copper industry enterprise are summarized, and the measures and suggestions to solve the problems existing in the solvency of the copper industry are found by using the knowledge of the financial statement analysis, the cost accounting and the management accounting.

Key words: debt-servicing capacity; financial risk; issues; recommendations

目录

ABSTRACT3

绪论6

1. 相关理论概述7

1.1 短期偿债能力分析7

1.1.1 流动比率7

1.1.2 速动比率7

1.1.3 营运资本7

1.1.4 现金流量比率7

1.2 长期偿债能力分析7

1.2.1 资产负债率8

1.2.2 产权比率8

1.2.3 利息保障倍数8

2. 案例分析-以铜业股份有限公司为例9

2.1 公司简介9

2.2 短期偿债能力分析9

2.2.1 流动比率9

2.2.2 速动比率10

2.2.3 营运资本10

2.2.4 现金流量比率11

2.3 长期偿债能力分析12

2.3.1 资产负债率12

2.3.2 产权比率13

2.3.3 利息保障倍数13

3. 铜业公司偿债能力方面存在的问题及原因1

3.1 铜业公司偿债能力存在的问题1

3.1.1 资产结构不合理1

3.1.2 负债结构不合理1

3.1.3 货币资金不足1

3.1.4 盈利水平过低2

3.2 铜业公司偿债能力存在问题的原因2

3.2.1 云南铜业短期偿债能力弱2

3.2.2 云南铜业的长期偿债能力弱3

4. 云南铜业存在问题的解决措施4

4.1 优化资产结构，减少存货积压问题4

4.1.1 提高存货管理4

4.1.2 提高销售人员的专业培训4

4.2 优化负债结构，进行短期借款的合理规划4

4.3 加强货币资金管理4

4.3.1 不相容岗位分离制5

4.3.2 制定货币资金预算管理5

4.3.3 禁止坐支行为5

4.3.4 提高财会人员的专业素养5

4.4 提高利润率，加强成本控制5

4.4.1 处理好企业与供应商的关系，合理降低采购成本5

4.4.2 建立奖惩机制6

结论6

5. 参考文献7