企业偿债能力的分析——以云南甸川工贸股份有限公司为例

XCLW52868  企业偿债能力的分析——以云南甸川工贸股份有限公司为例  (字数：10196)

摘要

偿债能力是企业发展的首要问题，能不能够按时偿付企业的债务，这是企业开展日常生产经营的重要前提，会直接影响着企业的经营活动是否顺利完成。企业的盈利还会受到短期偿债能力的限制。企业为了更好的开展日常生产经营,必须要能按照合同约定的期限来实现企业内部的生产经营发展,与此同时企业的盈利状况也会受到短期偿债水平的影响，这也是提升企业利润的重要方式。然而对于企业发展而言偿债能力并不是越高越好的，其数值的高和低都会对企业的盈利状况产生影响。盈利能力和企业的发展能力同时对偿债能力和营运能力的增强起到强有力的推动作用。本文就选择了云南甸川工贸股份有限公司偿债水平为研究对象，提出了企业在发展过程中存在的偿债问题，并相应的提出了改进措施。

关键词：偿债；偿债能力；分析

Abstract

Solvency is the most important issue in the development of an enterprise. It is an important premise for an enterprise to carry out daily production and operation, which will directly affect the smooth completion of its business activities. The profit of the enterprise will also be limited by the short-term solvency. In order to better carry out daily production and operation, an enterprise must be able to achieve internal production and operation development according to the time limit stipulated in the contract. At the same time, the profitability of the enterprise will also be affected by the level of short-term debt repayment, which is also an important way to improve the profits of the enterprise. However, for the development of enterprises, the higher the solvency is, the better the solvency is. The high and low value of solvency will affect the profitability of enterprises. Profitability and the development ability of the enterprise play a strong role in promoting the solvency and operation ability. This paper chooses the debt paying level of Yunnan Dianchuan industry and Trade Co., Ltd. as the research object, puts forward the debt paying problems existing in the development process of the enterprise, and puts forward the corresponding improvement measures.

Key words: repayment; solvency; analysis

目录

一、绪论1

（一）研究背景1

（二）研究意义1

二、偿债能力分析相关理论概述2

（一）偿债能力相关概念2

（二）偿债能力分析指标体系2

三、云南甸川工贸股份有限公司偿债能力现状4

（一）公司简介4

（二）公司偿债能力现状分析4

（一）存货规模过大7

（二）流动资产质量差8

（三）短期偿债计划不合理8

（四）产权管理理念落后9

五、云南甸川工贸股份有限公司偿债能力存在问题的原因分析9

（一）存货制度体系不科学9

（二）无形资产的影响9

（三）盈利能力不足10

（四）经营管理出现问题10

六、提升云南甸川工贸股份有限公司偿债能力的建议11

（一）加强应收账款和存货的周转11

（二）提高现金流量水平11

（三）制定合理的偿债计划12

（四）优化产权结构12