摘要
偿债能力是指公司到期债务人清偿能力,包括短期对到期债务实际偿付能力和对未来债务预期的偿付能力。偿债能力的大小直接关系到公司持续经营能力的高低,是公司利益相关人员最关心的财务能力之一,是偿债公司财务管理的核心内容.随着我国社会主义市场经济不断完善,公司面临内外环境和内部条件日益复杂,偿债能力分析对公司的作用越来越大。
Solvency refers to is a company' s ability to meet its obligations, including both the short - term and future liabilities. The ability of solvency is directly related to the company' s continuous business, being one of the financial abilities most concerned by the stakeholders in the company, also the core subject of the financial management of the company. With the increasing improvement of our country' s socialism market economy, the inner and external environment that the company faces is becoming increasingly complex, the analysis of solvency is more and more important.
出处
《保险职业学院学报》
2014年第6期53-55,共3页
Journal of Insurance Professional College
关键词
管理
偿债能力
理解
提高
Management
Solvency
Understanding
Improvement