苏宁电器偿债能力分析.docx

苏宁电器股份有限公司偿债能力分析
内容提要
偿债能力是指企业偿还到期债务的能力。评价一个企业财务状况时必须使用偿债能力指标。因为能否及时偿还到期债务,对一个企业来说是至关重要的。目前,经常以短期偿债能力和长期偿债能力去判断公司的偿债能力的好坏。分析短期偿债能力时通常使用流动比率、速动比率和现金比率等;分析长期偿债能力时通常使用资产负债率、股东权益比率和负债权益比率等。本文从苏宁电器偿债能力低下, 偿债意识淡薄的实际出发,通过分析该集团的偿债能力,揭示该集团偿债能力如何,论述企业偿债能力乃是与企业盈利能力同样重要的财务能力。并着重从财务管理的角度分析决定企业偿债能力强弱的因素及评价标准。最后从宏观、微观两方面探寻提高企业偿债能力的对策。
关键词:偿债能力苏宁电器财务分析
Abstract
Solvency is usually refers to the enterprise the ability to repay maturing debt. There is close connection quality and financial solvency. Because the timely repayment of debts, is an important symbol to reflect the quality of status. At present often with short-term dent paying ability and long-term debt paying ability include current radio, quick radio, cash ration and so on, indicator of long-term solvency include the assent liability ration, equity ratio and debt to equity from the Suning appliance that the debt-paying ability 0f enterprises is low and their consciousness of paying off debts is dim, through the analysis of pany’s solvency to reveal the group,this paper holds the view that an enterprises ability to pay off debts means its financial ability,which is just as important as its profit-making the viewpoint of financial management,this paper gives priority to analysis of the various factors to affect an enterprises ability to pay off debts and sets the standards for evaluation. In the end, some counter-measures are suggested to improve an enteprises ability of pay off debts,according to the policy of micro-flexibility with macro-control.
Keywords:Ability to pay off Suning appliance Counter-measure
目录
一、偿债能力分析简述 1
(一)偿债能力分析的概念 1
(二)偿债能力分析的指标 1
二、苏宁电器集团介绍 2
(一)集团介绍 2
(二)苏宁电器资产状况 3
三、苏宁电器偿债能力分析 4
(一)短期偿债能力指标分析 4
(二)长期偿债能力指标分析 5
(三)苏宁电器偿债能力分析总结 6
四、苏宁电器偿债能力存在的问题及对策 7
(一)苏宁电器偿债能力存在的问题 7
(二)提高偿债能力的对策建议 7
参考文献 8
后记 10
苏宁电器偿债能力分析
随着资本市场的高速发展,偿债能力分析不仅能帮助我们更好的去理解不同行业的财务状况,业绩,成长情况,也会对企业的健康成长和发展起到了关键的作用。首先,其他人了解企业的整体财务状况时需要借助偿债能力指标。通过对企业偿债能力的客观分析,可以准确评