从企业的财务安全性谈偿债能力分析

Disussion on Analysis of Reimbursement Ability from Enterprise's Financial Safety

偿债能力分析是企业财务分析中一个重要组成内容。现有的偿债能力分析方法中存在一些问题。本文从企业财务安全性的角度剖析了其中问题所在，并分别论述了在现有分析方法基础上，短期偿债能力分析和长期偿债能力分析应该如何完善。

： The analysis of reimbursement ability is an important component in enterprise＇s financial analysis but some problems exist in current analytical method the paper analysed the problems from the angle of enterprise＇s financial safety and discusses how to perfect the short term and logn term reimbursement ability analysis on the basis of current analytical method．