| 企业偿债能力分析的局限性及改进方法 |
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| 引用本文： | 张玉梅.企业偿债能力分析的局限性及改进方法[J].辽宁医学院学报(社会科学版),2005,3(1). |
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| 作者姓名： | 张玉梅 |
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| 作者单位： | 锦州市财政局 辽宁锦州121000 |
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| 摘 要： | 财务分析中的企业偿债能力分析是反映企业财务状况的重要内容,是企业财务分析的重要组成部分。企业财务分析中的偿债能力,在企业财务决策中具有重要作用。结合案例,对企业偿债能力进行简要分析,对偿债能力分析的局限性和改善方法进行讨论,很有意义。
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| 关 键 词： | 财务分析 偿债能力 财务决策 |
The Limitation of Debt-paying Ability Analysis and Its Improvement |
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| Zhang Yumei.The Limitation of Debt-paying Ability Analysis and Its Improvement[J].Journal of Liaoning Medical College:Social Science Edition,2005,3(1). |
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| Authors: | Zhang Yumei |
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| Abstract: | Debt-paying Ability Analysis is important to reflect the enterprise financial standings , which is a part of financial analysis. Debt-paying ability plays a very important role in the enterprise financial decision. Studying cases to analyze the debt-paying ability of enterprises and discuss the limitation of debt-paying ability analysis and its improvement is very useful. |
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| Keywords: | financial analysis debt-paying ability financial decision |
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