企业偿债能力的分析与评价

The Analysis and Evaluation of an Enterprise's Debt Paying Ability

企业的经营绩效如何,可以通过许多种方式表达,但最为常见的是财务语言,为了更加简练、明了、准确地表达企业的财务状况和经营成果,财务分析这一公共财务语言已被广泛运用。企业偿债能力分析是财务分析的重要内容,而现行偿债能力分析指标存在诸多缺陷,笔者建议对其进行修正、补充,以增加偿债能力分析指标的实用价值。

Among many ways used to reveal the performance of an enterprise, thefinancial language is the one used most often. In order to reveal concisely, intelligibly and exactly the financial situation and achievements, the public financial language-financial analysis has been widely adopted. Considering that the analysis of an enterprise＇s debt paying ability is an important item in the financial analysis, and that there are many defects in the current index of the debt paying ability analysis, the author of this paper suggests that modification and supplement should be made to strengthen the practicality of the index of the debt paying ability analysis.