摘要
本文以财务管理中常见的一些比率如反映偿债能力的指标包括流动比率、速动比率、资产负债率和反映企业盈利能力的指标包括净资产收益率、总资产报酬率作为分析的对象,指出原有比率存在局限性的原因,通过对这些比率的构成要素及其所包含的经济意义等相关方面进行分析,对原有比率作了修正,提出了一些新的比率来代替原有的比率,以使评价偿债能力和盈利能力的指标更准确,更易于理解,更有助于经济决策。
This paper analyzes the common ratio of financial management. The ratio includes., index of debt paying ability, e.g. liquidity ratio, asset-liability ratio and giving enterprise＇s profit ability, e.g. the rate of returns of return on net assets, total assets. The paper points out the limitation of these original rates. Through the analysis of the composition and economic meanings, the paper has revised the existing ratio, replaced the existing rate with new rates, in order to appraise debt paying ability and profit ability more accurately, understand them easier, and contribute to make economic policy even more.
出处
《中北大学学报（社会科学版）》
2005年第2期45-46,49,共3页
Journal of North University of China：Social Science Edition
关键词
偿债能力
盈利能力
财务比率
debt paying ability profit ability
financial ratio
