中国网络大学
CHINESE NETWORK UNIVERSITY
本科毕业设计(论文)
长安汽车偿债能力分析
院系名称： XXXX学院 专 业： 会 计 学生姓名： 学 号： 625880526 指导老师：
中国网络大学教务处制
2017年3月1日
摘 要
摘 要
企业的经营绩效可以通过多种方式表现，但最为常见的是财务语言。为了更加简要、明确地表达企业的财务状况和经营成果，财务分析已经被广泛使用。企业的偿债能力是指企业用自身资产偿还债务的能力，是企业能否稳健生存以及发展的关键因素。因此企业偿债能力的强弱是投资者、债权人以及利益相关者非常关心的问题。本文以长安汽车股份有限公司为例，列举自2012年至2014年这3年的数据，以财务报表分析方法和比率指标分析方法对公司的长期偿债能力和短期偿债能力进行详细的分析，在对企业的偿债能力进行分析时考虑到了企业盈利能力及营运能力对偿债能力的影响以及三者之间的联系。因此本文也结合了企业的盈利能力和营运能力来进行分析企业的偿债能力。 关键词：长安汽车；偿债能力；分析
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ABSTRACT
ABSTRACT
Business performance through a variety of ways performance, but the most common financial language. To be more concise, articulate the financial position and operating results, financial analysis has been widely used. The solvency of enterprises refers to the ability of enterprises to use their own assets to repay debt, is the key factor in whether healthy survival and development. Therefore, the strength of solvency problem investors, creditors and stakeholders are very concerned about. In this paper, Changan Automobile Co., Ltd., for example, lists from 2012 to 2014 three years of data to the financial statements and ratio analysis indicators analysis of the company's long-term solvency and a detailed analysis of short-term liquidity, when the enterprise solvency analysis took into account the impact on the solvency contact corporate profitability and operating capacity as well as between the three. Therefore, this article also incorporates the company's profitability and operating capacity to analyze the solvency of enterprises.
Keywords: Changan Automobile; solvency; analysis
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目 录 目录
摘 要 ........................................................................................................................ I ABSTRACT ............................................................................................................ II 1绪论 ...................................................................................................................... .V 1.1 选题背景.............................................................................................................1 1.2 选题目的与意义....................... ........................................................................1
1.2.1选题目的.................................................................................................................................2 1.2.2选题意义.................................................................................................................................2
2文献综述 ............................................................................................................... .2 3 企业介绍与行业分析...........................................................................................2 3.1长安汽车股份公司简介......................................................................................2 3.2 行业分析............................................................................................................2 4长安汽车偿债能力分析.......................................................................................................3 4.1偿债能力指标分析....... .................................................................................... 3
4.1.1速动比率分析.........................................................................................................................3 4.1.2流动比率分析.........................................................................................................................3 4.1.3现金流动负债比率分析.........................................................................................................4 4.1.4资产负债率分析.....................................................................................................................5 4.1.5产权比率分析.........................................................................................................................6
4.2资产负债表分析 ................................................................................................ .6
4.2.1资产负债表总体分析.............................................................................................................6 4.2.2资产的分析.............................................................................................................................6 4.2.3负债的分析.............................................................................................................................9
4.3偿债能力问题总结............................................................................................11
4.3.1短期偿债能力差...................................................................................................................12 4.3.2长期偿债能力差...................................................................................................................12 4.3.3受限制资产较多...................................................................................................................12
5 长安汽车偿债能力弱的原因………………………………………………….12 5.1 资本结构不合理、负债筹资过多…………………………………………………..12 5.2销售下滑，营业利润减少……………………………………………………12 5.3流动负债比重大………………………………………………………………12 5.4扩大生产规模………………………………………………………………....13 6长安汽车偿债能力提升对策…………………………………………………..13 6.1拓宽筹资渠道，扩大权益筹资………………………………………………13 6.2 拓宽销售渠道，增加销售收入………………………………………………13 6.3 注重商业信誉，树立企业形象………………………………………………13 6.4 制定科学合理地生产计划，避免盲目扩张………………………………..13 结束语 ..................................................................................................................... 14
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