关于企业短期偿债能力指标的修正

Revision of the Indicator of Enterprises'Ability to Pay off Short-term Debts

反映企业短期偿债能力的财务评价指标,是企业现时和潜在的债权投资者评估企业偿债能力的重要依据,也是企业所有者,经营者及其他利益相关人评价企业综合实力的尺度之一.然而目前常用的短期偿债能力指标在计算过程中,并未充分考虑企业资产、负债的属性、质量,对企业偿债能力的评估显得较为粗糙.本文拟对现有的反映企业短期偿债能力的主要财务评价指标作一探讨,以确保其能较为客观地反映企业短期偿债的能力.

Financial value indicator reflecting the enterprise's ability to pay off short-term debts is an essential basis on which present and potential creditor investors estimate the enterprise's ability to pay off debts.At the same time,financial value indicator is one of the yardsticks when enterprise owners, managers and others relating to enterprise profits evaluate an enterprise's comprehensive strength.But the generally used indicator for paying off short-term debts can't fully take into consideration the ac- counting factors when it is applied in counting.