关于企业短期偿债能力指标的分析

Analysis on the short-term debt paying ability indexes of corporation

短期偿债能力指标是评估企业偿债能力的重要依据,也是所有企业利益相关者评价企业综合实力的重要尺度之一。为准确评价企业短期偿债能力,使用评价指标必须结合企业特点、行业特点,并深入分析企业资产和负债构成等。

The short-term debt paying ability indexes are important gists to estimate the debt paying ability of a corporation,and they are also one of the measures consideration by which the correlative people of the profit of the corporation evaluate its aggregation strength.The use of the evaluating indexes must be connected with the characteristics of the corporations and features of the line of business so as to estimate the short-term debt paying ability exactly.At the same time the assets and the debt-owing formation of the corporation should be analyzed thoroughly.