|
|||||
|
|
| 企业负债经营与偿债能力分析 | |
| 引用本文： | 胡萍,孙晓雯,鲁怀坤. 企业负债经营与偿债能力分析[J]. 郑州轻工业学院学报(社会科学版), 2001, 2(1): 32-35 |
| 作者姓名： | 胡萍 孙晓雯 鲁怀坤 |
| 作者单位： | 1. 郑州轻工业学院,管理工程系,河南,郑州,450002 2. 洛阳市西工区,社会保险基金委员会,河南,洛阳,471039 3. 河南农业大学,经贸学院,河南,郑州,450002 |
| 摘 要： | 负债经营是发展经济的有利杠杆,但也存在一定风险.因此,企业应遵循适度、效益、低成本等原则,利用财务杠杆率指标分析企业的负债规模,利用流动比率等财务指标及由多项指标组成的指标体系分析企业的偿债能力,使企业保持合理的资本结构,最大限度地发挥资金的使用效益,实现企业价值最大化,使企业在市场竞争中立于不败之地. |
| 关 键 词： | 负债经营 负债规模 偿债能力 经济效益 |
| 文章编号： | 1009-3729(2001)01-0032-04 |
| 修稿时间： | 2000-10-30 |
Analysis of operating with liabilities and solvency |
|
| Hu Ping,SUN Xiao-wen,LU Huai-kun. Analysis of operating with liabilities and solvency[J]. Journal of Zhengzhou Institute of Light Industry(Social Science), 2001, 2(1): 32-35 | |
| Authors: | Hu Ping SUN Xiao-wen LU Huai-kun |
| Affiliation: | Hu Ping 1,SUN Xiao wen 2,LU Huai kun 3 |
| Abstract: | Operating with liabilities is an effective way to promote economic developement,but it is quite risky.Therefore,enterprises should follow such principles as moderation,high efficiency and low cost,make use of financial leverage ratio index to analyze the scale of the firm's liabilities,and they can also use other financial index such as current ratio and other index systems consisting of several indexes to analyze the firm's solvency.In this way,they can maintain a reasonable capital structure,make full use of its capital,maximize its value and defeat others in the market competition. |
| Keywords: | operating with liability scale of liability solvency economic efficiency |
| 本文献已被 CNKI 万方数据 等数据库收录！ | |