短期偿债能力评价指标的局限性及其改进

流动比率和速动比率是短期偿债能力评价的传统指标，但这两项指标存在诸多局限。为了获得更加科学合理的短期偿债能力评价指标，在对两项传统指标的局限性进行系统研究的基础上，分析了易变现率指标的含义、安全标准以及较传统指标的优势，并运用比较分析和案例分析的方法，对这种优势性进行了检验。结果表明，无论从动态的企业短期偿债能力变化趋势的角度，还是从静态的企业某一时刻短期偿债能力安全性的角度，易变现率均能比传统指标得出更加客观的分析结果。

Limitation and Improvement of the Evaluation of Short-Term Liquidity

Short -term liquidity is an important aspect to judge enterprises＇financial situation. Current ratio and quick ratio are two traditional indexes to evaluate short - term liquidity. However, these two indexes have much limitation. In order to get a scientific index, this paper analyzed the meaning and superiority about liquidity ratio comparing to traditional indexes. Then this paper chose typical samples to test the superiority of liquidity ratio. The result showed that liquidity ratio can obtain more objective evaluation than traditional indexes range from static analysis to dynamic analysis. According to the research resuh, this paper claimed to use liquidity ratio to evaluate short -term liquidity.