| 关于企业短期偿债能力评价的几点思考 |
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| 引用本文： | 樊荣,高峰.关于企业短期偿债能力评价的几点思考[J].陕西行政学院学报,2001,15(4). |
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| 作者姓名： | 樊荣 高峰 |
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| 作者单位： | 陕西省经济管理干部学院,陕西,西安,710068 |
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| 摘 要： | 企业的短期偿债能力的评价,对企业和企业的债权人都是很重要的,在分析评价企业短期偿债能力时应注意:一是科学、全面、综合地分析评价;二是根据企业自身的特点,具体情况具体分析,不可强求一律;三是抓住关键,重点考虑现金流量;四是与企业的偿债能力和盈利能力的分析联系起来。
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| 关 键 词： | 现金短期偿债能力 “双刃剑”作用 流动比率 速动比率 现金比率流量 |
Some idea about the evaluation to the ability of an enterprise to pay a short -time debt |
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| FAN Rong,GAO Feng.Some idea about the evaluation to the ability of an enterprise to pay a short -time debt[J].Journal of Shaanxi Administration School and Shaanxi Economic Management School,2001,15(4). |
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| Authors: | FAN Rong GAO Feng |
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| Abstract: | It is very important for the enterprise and the creditor of the enterprise to have the evaluation to the ability of the enterprise to pay short -term debt.This paper indicates th at they should do as the following:to analyze and evaluate scientifically and com prehensively;to analyze specifica lly according to the characteristic of the enter-prise;to stress the essentials and p ay special attention to the cash flow;to connect with the analysis of the l ong -term debt paying ability and profitearni ng ability. |
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| Keywords: | the ability of an enterprise to pay th e short term debt two -side sword liquid ratio quick ratio cash ratio cash flows |
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