摘要
在全球经济一体化和现代信用经济的条件下,举债经营已然成为现代化企业重要的融资手段及策略。以偿债能力为代表的企业偿债能力分析正越来越受到各利益相关者的关注,企业偿债能力分析也成为了影响其存续发展的重要管理手段。偿债能力主要分析的是企业用资产偿还长短期债务的能力,企业偿债能力反映了企业的债务偿付能力,对其分析可以了解企业的运营状况,同时也可以掌握企业所面临的经营风险。目前,多数企业在偿债能力方面仍存在诸多问题,如流动资产占资产总额的比例过重、流动负债占负债总额的比例过重等。为了解决这些问题,企业须合理降低流动资产的比重,提高非流动资产的比重;设立偿债基金,降低偿债风险;提高经济效益,增强企业偿债能力,使其具有更强的能力应对日益变化的经济环境。
under the condition of global economic integration and modern credit economy, borrowing has become an important financing means and strategy for modern enterprises.The solvency analysis of enterprises represented by solvency is getting more and more attention from various stakeholders, and it has become an important management means to affect its survival and development.Solvency mainly analyzes the ability of an enterprise to repay long-term and long-term debt with assets. The solvency reflects the debt solvency of an enterprise. The analysis of the solvency can help us understand the operation status of the enterprise, and at the same time, we can grasp the business risks faced by the enterprise.At present,there are still many problems in the solvency of most enterprises, such as the proportion of current assets in total assets is too heavy, and the proportion of current liabilities in total liabilities is too heavy.In order to solve these problems, enterprises should reasonably reduce the proportion of current assets and increase the proportion of non current assets;set up a debt repayment fund to reduce the risk of debt repayment;improve economic benefits and enhance the solvency of enterprises to make them have stronger ability to cope with the changing economic environment.
作者
赵韬
ZHAO Tao(Finance Department,CRRC Changchun Railway Vehicle Co.,LTD,Changchun 130062,China)
出处
《长春金融高等专科学校学报》
2020年第4期88-96,共9页
Journal of Changchun Finance College
关键词
偿债能力
问题
对策
solvency
problems
countermeasures
