企业短期偿债能力分析

An Analysis of Enterprise's Short-term Payment Ability

短期偿债能力分析是企业财务分析中一个重要组成内容。现有评价企业短期偿债能力的指标有流动比率、速动比率等,这些财务指标能够较好地发挥分析评价作用,但使用这些指标的过程中也存在一些问题。为了提高企业偿债能力,分析了偿债能力分析中存在的问题,并提出了一些改进和建议。

The analysis of short-term payment ability is an important component of enterprise's financial analysis. The existing targets of evaluating enterprise's short-term payment ability such as liquid ratio and acid ratio can well serve for their analysing and evaluating function. However, some problems still exist in the process of applying these ratioes. The article points out the defects of paying ability analysis and gives some advice for the improvement.