论企业短期偿债能力分析指标的改进——以葫芦岛电力设备厂为例

The Research on the Indexes of Short-Term Liquidity in Enterprises ——Taking the Huludao Electric Power Equipment Factory as an Example

从企业财务风险的角度剖析了现有短期偿债能力分析指标存在的问题,在深入分析葫芦岛电力设备厂2008年资产负债表的基础上,根据企业所具有的特殊性改进了短期偿债能力指标,从而能够更准确地评价企业的偿债能力。计算了葫芦岛电力设备厂2008年部分短期偿债能力指标,对本企业的短期偿债能力进行了具体分析,并提出了融资建议。

This paper analyzes the problems on the current index of short-term liquidity on the view of en- terprise financial risk. From the thorough analysis of the Huludao electric power equipment factory＇ s an- nual balance sheet of 2008, this paper improves some indexes of short-term liquidity according to peculiari- ty of the enterprise, and can make more accurate evaluation for the enterprise＇ s payment capability. This paper obtains the Huludao electric power equipment factory＇ s indexes of short-term liquidity, analyzes the enterprise＇ s payment capability and puts forward some financing suggestions.