企业偿债能力的财务分析

FINANCIAL ANALYSIS OF THE DEBT-PAYING ABILITY OF ENTERPRISES

本文从我国企业偿债能力低下，偿债意识淡薄的实际出发，论述企业偿债能力乃是与企业盈利能力同样重要的财务能力。并着重从财务管理的角度分析决定企业偿债能力强弱的困素及评价标准。最后从宏观、微观两方面探寻提高企业偿债能力的对策。

Starting from the practice in our country that the debt-paying ability of enteprises is lowand their consciousness of paying off debts is dim, this paper holds the view that an enterprise's ability topay off debts means its finandal ability, which is just as important as its profit-making ability. Fromthe viewpoint of financtal management, this paper gives priority to analysis of the various factors to affatan enterprise's ability to pay off debts and sets the standach for evaluation. In the end, some coun-ter-measures are suggested to improve an enerprise's ability to pay off debts, aanrding to the policyof micro- flexibility with macro - control.