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评价企业债务风险状况的指标包括资产负债率、已获利息倍数、速动比率、现金流动负债比率、带息负债比率、或有负债比率。本文选择上市公司——大众交通(集团)股份有限公司2012至2014年平均数据计算债务风险状况指标,同全国国有道路运输业2013年平均值进行比较,并用综合分数进行总体定位,得出了大众交通(集团)股份有限公司抵御债务风险能力较强的结论。
The indicators for assessing corporate debt risk status include asset-liability ratio, interest-bearing multiple, quick ratio, cash-to-liquid debt ratio, interest-bearing debt ratio, or contingent liability ratio. This article chooses the listed company - Volkswagen Transportation (Group) Co., Ltd. 2012-2014 average data to calculate the index of debt risk, compared with the national average of the state-owned road transport industry in 2013, and uses the comprehensive score for the overall positioning. Traffic (Group) Co., Ltd. to withstand the debt of the stronger ability to conclude.