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正确反映企业短期偿债能力的财务评价指标,是企业现时和潜在的债权投资者评估企业偿债能力的重要依据,也是企业所有者、经营者及其他利益相关人评价企业综合实力的尺度之一。然而,目前常用的短期偿债能力指标在计算过程中,并未充分考虑企业资产、负债的属性、质量以及会计核算上的计量属性,对企业偿债能力的评估显得较为粗糙,存在着一定的局限性。因此,有必要对现有的反映企业短期偿债能力的主要财务评价指标作一探讨,以确保其能较为客观地反映企业短期偿债的能力。
The financial evaluation index that correctly reflects the short-term solvency of an enterprise is an important basis for assessing the solvency of corporate solvency by enterprises and potential creditor investors. It is also one of the criteria for evaluating the comprehensive strength of enterprises by business owners, managers and other stakeholders . However, the commonly used short-term solvency indicators in the calculation process, did not take full account of the assets, liabilities of the property, quality and accounting measurement attributes, the evaluation of corporate solvency appears to be more rough, there is a certain limitation. Therefore, it is necessary to discuss the existing major financial evaluation indicators that reflect the short-term solvency of enterprises so as to ensure that they can more objectively reflect the ability of short-term corporate solvency.