浅谈应县东进陶瓷有限公司偿债能力问题及对策

浅谈应县东进陶瓷有限公司偿债能力问题及对策(论文9800字)
摘 要
随着资本化市场不断完善，偿债能力分析方法对于应县东进陶瓷有限公司（本文简称应县东进陶瓷）的经营与管理具有十分重要的作用。通过研究应县东进陶瓷的偿债能力分析，以应县东进陶瓷2014—2016年的财务报表为基础，首先对应县东进陶瓷资产负债表、利润表现状详细分析。其次采用基本的财务分析法和经营状况分析，对该企业的偿债能力进行分析与评价，研究认为其偿债能力问题有：短期偿债能力下降、长期偿债风险较高、应收账款周转率下降导致资金回流变慢、现金流量管理效率较低。并对应县东进陶瓷偿债能力现状和偿债能力问题的原因进行了分析，并指出了其偿债能力下降的原因有盲目多元化投资导致流动资金紧张、长期财务风险较高、不重视应收账款管理工作、经营多元化消耗大量流动资金，最后提出了提高应县东进陶瓷公司偿债能力的对策有：积极补充和科学管理流动资金、提高长期偿债能力、提高应收账款周转率以提高现金回流速度、提高现金管理效率。

关键词：财务指标；偿债能力；多元化 

Abstract
With the continuous improvement of the capitalization market, the solvency analysis method plays a very important role in the management and management of Yingxian County Dong Jin Ceramics Co., Ltd. (this article is referred to as Yingxian County East China ceramics). On the basis of the financial statements of Yingxian County East China ceramics from 2014 to 2016, the paper analyzes the ceramic assets and liabilities of Yingxian County East Jin ceramics. Secondly, the basic financial analysis and management status analysis are used to analyze and evaluate the solvency of the enterprise. It is considered that the solvency of the enterprise is as follows: the decline in short-term debt service capacity, the high risk of long-term debt service, the decline of the turnover rate of accounts receivable, the slow return of funds and the low efficiency of cash flow management. It also analyzes the current situation and the reasons for the debt paying ability of Dong Jin ceramics in the county, and points out that the reasons for the decline of the debt paying ability are that blind diversification of investment leads to the shortage of liquidity, the high long-term financial risk, the lack of paying attention to the management of accounts receivable and the consumption of a large amount of liquidity. The countermeasures to improve the solvency of Yingxian County Dong Jin ceramic company are as follows: actively supplementing and scientifically managing the liquidity, improving the long-term solvency, raising the turnover rate of accounts receivable to improve cash flow rate and improving the efficiency of cash management.

Key words: financial indicators; solvency; diversification                             

目  录
摘 要    1
Abstract    2
一、绪论    3
（一）研究背景及意义    3
1.研究背景    3
2.研究意义    3
（二）国内外研究现状    3
1.国外研究现状    3
2.国内研究现状    4
（三）研究方法    4
二、应县东进陶瓷公司偿债能力现状    5
（一）应县东进陶瓷公司简介    5
（二）偿债能力分析    5
1.应县东进陶瓷公司短期偿债能力分析    5
2.应县东进陶瓷公司长期偿债能力分析    7
三、应县东进陶瓷公司偿债能力存在的问题    10
（一）短期偿债能力下降    10
（二）长期偿债风险较高    10
（三）应收账款周转率下降导致资金回流变慢    10
（四）现金流量管理效率较低    11
四、应县东进陶瓷公司偿债能力存在问题的原因    11
（一）盲目多元化投资导致流动资金紧张    11
（二）长期财务风险较高    12
（三）不重视应收账款管理工作    12
（四）经营多元化消耗大量流动资金    13
五、提升应县东进陶瓷公司偿债能力的对策    13
（一）积极补充和科学管理流动资金    13
（二）提高长期偿债能力    14
（三）提高应收账款周转率以提高现金回流速度    15
（四）提高现金管理效率    17
结  论    18
参考文献    19
致谢    21