摘要
投资者关心的是资本赢利能力 ,债权人关心的是企业的偿债能力 ,所以 ,做好企业赢利能力和偿债能力的分析工作 ,无论对企业内部还是企业外部都有重要意义。
The top concern of the investors is the profit-making ability of an enterprise, while what the creditors care about is its debt-paying ability. As a result, the analysis of the profit-making ability and the debt-paying ability of an enterprise is of great significance, both inside and outside the enterprise.
出处
《华东经济管理》
2001年第3期115-116,共2页
East China Economic Management