关于短期偿债能力的几点思考

Thinking on Short-term Debt-paying Ability

企业的短期偿债能力的评价,对企业和企业的债权人都是很重要的,在分析评价企业短期偿债能力时应注意:一是科学、全面、综合地分析评价;二是根据企业自身的特点,具体情况具体分析,不可强求一律;三是抓住关键,重点考虑现金流量;四是与企业的长期偿债能力和盈利能力的分析联系起来。

It is very important for the enterprise and the creditor of the enterprise to have the evaluation to the short - term debt - paying ability of enterprise. This paper indicates that they should do as the following： to analyze and evaluate scientifically and comprehensively; to analyze specifically according to the characteristic of the enterprise; to stress the essential and pay special attention to the cash flow; to connect with the analysis of the long - term debt paying ability and profit earning ability.