短期偿债能力对企业的影响及分析——以格力电器公司为例

短期偿债能力对企业的影响及分析以格力电器公司为例摘要及关键词摘要：在现在这样一个复杂多样的社会经济环境中，企业的经营需要良好的发展，为了更好的发展，企业经常会举债经营，这样就让短期偿债能力成为了分析企业财务状况的一项重要指标。格力在走向国际化同时，追求更高的盈利，会进行大量筹资，可能会忽视短期偿债能力，就会增加财务风险，基于这点必要性，对格力短期偿债能力进行了分析。首先，本文介绍了国内外研究现状。其次，指出格力短期偿债能力概况。然后，对格力通过静态和动态进行分析格力短期偿债能力，并结合其短期偿债能力结构分析。最后，得出短期偿债能力较强，主要是流动资产中货币资金比重很大，对流动负债的保障能力较强，但是格力现金流量存在风险，并且流动负债与长期负债比例失调，增加了偿还短期债务压力。给出相关改进建议，为企业提高短期偿债能力，优化资本结构，提供一定的参考。关键词：短期偿债能力：流动比率：速动比率：现金比率；经营现金流量比率Abstract and Key wordsAbstract:In such a complex and diverse social and economic environment,thebusiness needs to develop well.In order to develop better,enterprises often use debtmanagement,which makes short-term solvency an important indicator for analyzingthe financial status of enterprises.While Gree is pursuing internationalization,pursuing higher profits,it will carry out a large amount of financing,and may ignoreshort-term solvency,which will increase financial risks.Based on this necessity,Gree's short-term solvency will be analyzed.First of all,this paper introduces theresearch status at home and abroad.Secondly,it points out the overview of Gree'sshort-term solvency.Then,Gree analyzes the short-term solvency of Gree throughstatic and dynamic,and combines its short-term solvency structure analysis.Finally,itis concluded that the short-term solvency is strong,mainly because the proportion ofmonetary funds in current assets is large,and the ability to protect current liabilities isstrong,but Gree cash flow is risky,and the ratio of current liabilities to long-termliabilities is out of balance,increasing repayment Short-term debt pressure.Giverelevant suggestions for improvement,and provide certain reference for enterprises toimprove short-term solvency and optimize capital structure.Key words:Short-term solvency;cueernt ratio;quick ratio;cash ratio;operating cashflow ratioII目录摘要及关键词.........Abstract and Key words.....第1章绪论.......1.1研究背景与目的及意义..1.1.1研究背景...1.1.2研究目的及意义1.2研究内容......1.3研究方法....1.4国内外研究现状..1.4.1国外研究现状..31.4.2国内研究现状..第2章格力短期偿债能力概况..·62.1格力电器简介...2.2格力短期偿债能力概况..。62.3短期偿债能力概述及影响....第3章格力短期偿债能力分析....3.1格力短期偿债能力指标分析..83.1.1静态短期偿债能力分析..83.1.2动态短期偿债能力分析................103.2短期偿债能力绝对数分析..113.3短期偿债能力结构分析13第4章存在问题及建议..144.1存在问题…144.2改进建议.....14第5章结论与不足及展望165.1结论.......165.2不足与展望..16参考文献.....18致谢20ii