格力电器企业偿债能力分析

本科论文AbstractUnder the background of the current capital market in China,almost all enterprises are indebt operation.It is a very important issue for investors,creditors,managers and otherdecision-makers who are related to this company to judge whether an enterprise has enoughfunds to repay its debts.Because the debt paying ability is the basis to ensure the long-termhealthy and stable development of the enterprise,which means whether the enterprise hassufficient cash to repay the debt when the debt is due.If the debt paying ability of theenterprise is very weak,it means that the capital held by the enterprise is not enough to repaythe debt when it is due,the enterprise is likely to face the risk of bankruptcy.All business activities of an enterprise,whether investment or financing,may affect thesolvency of the enterprise,and the solvency is closely related to the operation anddevelopment of the enterprise.Analyzing the solvency of the enterprise can enable theaccounting information users to fully understand the past and present conditions of theenterprise,and predict the future development trend of the enterprise.This paper takes Gree company as an example,starting from the analysis of its solvency,through the analysis of various indicators related to its solvency,judges its short-termsolvency and long-term solvency,and puts forward reasonable suggestions.Key word:Financial statements;Operating results;cash flow;Corporate solvency;Creditor