青岛啤酒企业短期偿债能力分析

青岛啤酒企业短期偿债能力分析摘要随着我国市场经济不断走向成熟，而且经济进入下行周期，去杠杆、稳增长、调结构的政策改革环境下，企业面临的条件越来越复杂。企业单位日益重视提高自身经营管理精细化的能力，在此环境下，偿债能力分析就变得特别重要，不仅有助于评价被分析对象的债务风险能力，还可以反映可持续发展能力。对偿债能力进行深入分析，有助于企业单位及时了解自身经营中存在的问题，有针对性的加以改进。运用理论与实际数据相结合的方法，结合比率分析的相关知识，通过分析使利益相关方能够全面的了解企业单位的经营状况、债务偿付能力和财务状况，从而做出合理的决策。通过分析了解企业单位面临的问题并提出有效的解决方案，避免企业单位因偿债能力不足而面临的财务危机。通过研究发现青岛啤酒企业存在着资产的流动性较低、经营活动现金流量能力不断减弱、盈利能力较低导致短期现金流入不足等导致的短期偿债能力问题，对此提出应做到抢占市场份额开拓多种营销渠道、提高资金的流动性、积极提高盈利能力等对策来提高短期偿债能力。关键词：偿债能力，流动负债，速动比率，现金流量，盈利能力/AbstractAs China's market economy continues to mature and the economy enters adownward cycle,enterprises are facing increasingly complex conditions under thepolicy reform environment of deleveraging,steady growth and structural adjustment.In this environment,solvency analysis becomes particularly important.This not onlyhelps to evaluate the debt risk ability of the analysts,but also reflects their sustainabledevelopment ability.An in-depth analysis of the solvency is helpful for enterprises totimely understand the problems existing in their operations and make targetedimprovements.Applying the method of combining theory with actual data and relevantknowledge of ratio analysis,the analysis enables the stakeholders to comprehensivelyunderstand the operating status,debt solvency and financial status of the enterprise,soas to make reasonable decisions.By analyzing and understanding the problems facedby enterprises and proposing effective solutions to the problems faced by enterprises,the financial crisis faced by enterprises due to insufficient solvency can be avoided.Exists through the study found that Qingdao beer enterprise asset liquidity is low,the operating activities cash flow ability weakening,profitability,as a result of lack ofshort-term cash flow into the lower short-term solvency problems,which should bedone to grab market share to develop a variety of marketing channels,improveliquidity,actively improve profitability and to improve our country enterpriseshort-term debt paying ability.Key words:Solvency,Liquid liabilities,Quick ratio,Cash flow,Profitability目录摘要Abstract.…Ⅲ一绪论…(一)选题背景(二)选题目的及意义二短期偿债能力理论概述.(一)短期偿债能力的概念.2(二)短期偿债能力分析方法21流动性存量指标22流动性流量指标…。.33趋势分析.3三青岛啤酒简介及经营负债情况…。.。4(一)青岛啤酒简介.(二)负债经营状况.四青岛啤酒短期偿债能力分析.…，(一)短期偿债能力分析..61流动性存量指标分析.462流动性流量指标分析.9(二)影响短期偿债能力的其他因素分析….101以盈利能力为基础进行偿债能力分析..102以盈利能力为基础进行偿债能力分析.11(三)结论，.12五青岛啤酒短期偿债能力存在问题及对策.13(一)存在的问题及原因131短期偿债能力较低132经营活动现金流量能力不断减弱.133盈利能力较低导致短期现金流入不足.14(二)针对问题提出对策.141抢占市场份额，开拓多种营销渠道142提高资金的流动性」.153积极提高盈利能力，从长远角度提高偿债能力16结论.18参考文献，.19致谢….21