摘要
本文认为,企业的偿债能力是指企业用其资产偿还长短期债务的能力。企业有无支付现金的能力和偿还债务能力,是企业能否健康生存和发展的关键。企业有无偿债能力,是投资者、债权人以及企业利益相关者都非常关心的问题,所以对它的分析就显得尤为重要。企业的偿债能力分析主要包括两个方面的内容:一是如何安排好到期债务的偿还;二是要有相对稳定的现金流入。如果企业仅仅满足于能偿还到期债务,企业经营还算不上安全。
The author points out that the inherent reason for the company＇s defeat is that the company can not meet its liability in time. How to ensure company＇s safe operation is main content of financial analysis. The content of company solvency analysis can be divided into two parts： how to arrange the repayment of matured debt and the relatively stable cash inflow. But, only repaying matured debt in time is not the sufficient condition for company safe operation.
出处
《中国流通经济》
CSSCI
北大核心
2006年第7期45-47,共3页
China Business and Market
关键词
企业
偿债能力
财务分析
安全经营
company
solvency： financial analysis： safe operation
