新冠疫情背景下格力电器偿债能力分析及建议

Analysis and Suggestions on Debt Paying Ability of Gree Electric Appliances in the Context of COVID-19

偿债能力可以直观地反映企业的财务状况,对企业管理者、投资者等极其重要,是企业生存和发展的前提。论文根据格力电器2020年前三季度的相关数据,通过对流动比率、速动比率、现金比率、资产负债率、产权比率、利息支付倍数这6个指标来分析其短期偿债能力和长期偿债能力,并对其偿债方面的问题提出相关建议。

Debt paying ability can directly reflect the financial status of an enterprise,which is extremely important to enterprise managers and investors,and is the premise of enterprise survival and development.Based on the relevant data of Gree Electric Appliances in the first three quarters of 2020,this paper analyzes its short-term and long-term debt paying ability through six indicators including liquidity ratio,quick ratio,cash ratio,asset-liability ratio,equity ratio and interest payment multiple,and puts forward relevant suggestions on its debt paying problems.