河南省上市公司偿债能力的分析与研究

Analysis and Study of Debt Repaying Means of Companies in Market of Henan Province

通过流动比率、速动比率、现金比率、负债比率、产权比率和不良资产率的分析，对河南省现有上市公司１９９８ 年度的短期偿债能力和长期偿债能力进行了全面系统的评价分析，提出了河南省上市公司偿债能力方面存在“郑州百文”偿债能力非常困难、“黄河旋风”“洛阳春都”呈现出过剩的偿债能力和河南省上市公司偿债能力的总发展情况是近年来偿债能力逐渐变差等问题。

By analysis of current ratio, quick ratio, cash ratio, debt ratio, equity ratio, etc. the article makes a comprehensive and systematic evaluation of the short term and long term means of repaying debt of the companies in market in the year of 1998 in Henan province. It points out that the company in market, “Zhengzhou Baiwen”,has a very poor means to repay debt, the companies such as “Huanghe Xuanfeng” and “Luoyang Chundu” have an excessing means to repay debt, and the companies in market in Henan province have a tendercy to be having a poor means to repay debt as a whole . Therefore , the article puts forward an adjusting strategy of effective invectment and debt re-combination.