浅议企业偿债能力

A Brief Discussion on the Repayment Capability of Enterprises

正确计算和分析企业偿债能力是企业财务决策的重要依据。文章从资产负债率、流动比率和速动比率等指标展开分析,提出应当注意各指标的内涵及外延,科学准确地评价企业的偿债能力。

To correctly calculate and analyze the repayment capabihty of an enterprise is important for the making its financial decision. The paper makes analysis of such indexed as the ratio of liabilities to assets, current ratio and quick ratio etc. and puts forward that the connotation and extension of theses ratios should be paid attention to in order to appraise the enterprises＇ repayment capability accurately and scientifically.