摘要
偿债能力是企业到期偿还债务的现金保障。企业的生存和发展与企业的偿债能力有直接的关系,是保证企业良性发展的基础。以某房地产开发有限公司为例,通过该公司2011年至2013年财务报表数据,结合定量分析与定性分析研究其短期偿债能力,并对该企业在短期偿债能力分析中出现的问题提出相应的对策。
Debt paying ability is the cash guarantee of enterprises repaying the debts on time. An enterprise＇ s debt paying ability is cor- related with its survival and development, and is the basic premise of the healthy development of the enterprise. This paper takes a real estate development limited company as an example, based on the financial report data of the company from 20011 to 2013 as well as the quantitative and qualitative analysis, investigates its short- term debt paying ability, and puts forward corresponding countermeasures for the enterprises to solve problems indicated in the short -term debt paving ability analysis.
出处
《长沙大学学报》
2015年第1期41-43,共3页
Journal of Changsha University
基金
辽宁省高等教育学会"十二五"高等教育科研课题"辽宁沿海经济带产业集群与高职财经品牌专业互动关系研究"
编号:GHYB110198
关键词
房地产企业
短期偿债能力
营运资金
real estate enterprise
short- term debt paying ability
operation capital
