今世缘酒业偿债能力问题研究

今世缘酒业偿债能力问题研究摘要在企业的日常经营活动中，偿债能力对于企业财务来说是受关注的一部分。偿债能力是反映一个企业财务的灵活性，其实力的强弱直接决定企业能否持续健康发展。企业偿债能力分析是企业债务管理风险管理的关键环节。同时，保证企业的安全运行是财务分析的核心内容。尤其是近两年由于疫情原因，酒类行业在疫情冲击的现状下负债逐步增长。为了避免今世缘酒业上市公司发生债务危机，对今世缘酒业上市公司进行偿债能力的分析研究非常重要。以今世缘酒业为例，首先论述选题背景和意义，概括国内外研究现状，并基于今世缘酒业2016-2020年报数据来研究今世缘酒业的偿债情况，最后通过对比江苏省洋河酒业的数据进行分析。基于以上内容完成对今世缘酒业偿债能力的整体分析。根据本文研究分析发现，今世缘酒业存在存货比重不合理、负债情况不合理、资本结构不合理等问题。在此基础上，本文给出了合理的解决措施，为企业未来经营出谋划策，提供一定的借鉴意义。【关键词】偿债能力；短期偿债能力；长期偿债能力；资本结构AbstractIn the daily business activities of a company,the solvency is a part of concernfor corporate finance.Debt solvency reflects the financial flexibility of an enterprise,and its strength directly determines whether the enterprise can continue to develop ina healthy manner.The analysis of corporate debt solvency is a key link in corporatedebt management risk management.At the same time,ensuring the safe operation ofan enterprise is the core content of financial analysis.Especially in the past twoyears,due to the epidemic,the debt of the wine industry has gradually increasedunder the current situation of the epidemic.In order to avoid the debt crisis of thelisted companies of Jinshiyuan Liquor Industry,it is very important to analyze thedebt solvency of the listed companies of Jinshiyuan Liquor Industry.This article takes Jinshiyuan wine industry as an example,first discusses thebackground and significance of the topic,summarizes the current research status athome and abroad,and studies the debt repayment situation of Jinshiyuan wineindustry based on the 2016-2020 annual report data of Jinshiyuan wine industry,andfinally compares Jiangsu Province Data analysis of Yanghe Wine Industry.Based onthe above content,complete the overall analysis of the solvency of Jinshiyuan wineindustry.According to the research and analysis of this article,it is found thatJinshiyuan wine industry has problems such as unreasonable inventory proportion,unreasonable debt structure situation and unreasonable capital structure.On thisbasis,this article gives reasonable solutions to make suggestions for the futureoperation of the enterprise and provide certain reference significance.Keywords:Solvency;Short-termsolvency;Long-termsolvency;CapitalstructurⅡ目录摘要Abstract..第1章绪论1.1选题背景…1.2研究目的及意义.….21.2.1研究目的….21.2.2研究意义….21.3国内外研究现状….31.3.1国外研究现状..31.3.2国内研究现状31.4研究方法..71.4.1文献研究法.71.4.2定性定量分析法.71.4.3比较分析法.….7第2章偿债能力的理论基础….82.1偿债能力的含义….82.2偿债能力的分类.82.2.1反映短期偿债能力的指标分析.82.2.2反映长期偿债能力的指标分析.92.3偿债能力的新视角.10第3章今世缘酒业偿债能力的现状及问题分析.123.1今世缘酒业公司简介.123.1.1主要产品..123.1.2经营模式。.123.1.3潜在风险.133.1.4优势分析.….143.2今世缘酒业偿债能力的现状分析….1532.1今世缘酒业短期偿债能力的纵向分析...153.2.2今世缘酒业短期偿债能力同行业对比183.2.3今世缘酒业长期偿债能力的纵向分析..203.2.4今世缘酒业长期偿债能力同行业对比223.3综合企业长短期偿债能力的综合评价.243.4今世缘酒业偿债能力存在的问题.253.4.1存货比重不合理..253.4.2负债情况不合理.253.4.3资本结构不合理..25第4章今世缘酒业偿债能力问题的解决对策.264.1加强存货管理.264.2调节负债情况..264.3优化资本结构..26结论.28致谢。.29参若文.2a44444444i44444444444444444644444444444.30I