摘要
偿债能力是企业偿还本身所欠债务的能力 ,分析偿债能力有利于正确评价企业的财务状况 ,帮助企业经营者作出正确的经营决策。偿债能力预警管理是通过预先发出偿债能力警告信号 ,判断企业的偿债能力走向 ,在分析产生警情根源的基础上 ,对偿债能力进行防范和控制。
The debt repayment ability is the ability that the enterprise pays back its debt. To analyze the debt repayment ability, we can evaluate the enterprise's financial position and make the correct decision. The early warning of debt repayment ability will judge the trend of debt repayment with the help of the early warning presage, and control the debt repayment on the basis of analyzing the reasons.
出处
《财经科学》
CSSCI
北大核心
2004年第3期122-124,共3页
Finance & Economics
关键词
偿债能力
预警管理
警兆
警源
(Debt repayment ability)
(Early warning management)
(Presage)
(reason)
