试论企业短期偿债能力——以天津泰达股份有限公司为例

On Short-term Solvency of Enterprises——Taking Tianjin TEDA Co.,Ltd. as an Example

短期偿债能力是指企业以流动资产偿还流动负债的能力,它反映企业偿付到期债务的能力。对企业偿债能力进行合理的分析,是企业预测风险、保护企业利益的一种有效方法。文章通过对天津泰达股份有限公司的偿债能力分析,指出其在偿债能力中出现的问题所在,提出合理化的建议。

Short-term solvency refers to the ability of enterprises to repay current liabilities with current assets,which reflects the enterprise＇s solvency at the due time.A reasonable analysis of the solvency of enterprises is an effective way to predict risks and protect the interests of enterprises.Based on the analysis of solvency of Tianjin TEDA Co.,Ltd.,and points out problems in the sol-vency as well as puts forward reasonable suggestions.