短期偿债能力指标

企业短期偿债能力指标的局限性及其修正探析

On Limitations of Enterprises Short-term Solvency Index and Amending

制造业上市公司短期偿债能力评价指标研究

Study on Evaluation Index of Liquidity in Manufacturing Industry Listed Companies

前述的一系列用于分析短期偿债能力的比率指标也能被用于评价长期偿债能力。

The aforementioned series of ratios used to analyze short-term debt-paying ability can also be used to evaluating long-term solvency .

通过对上海证券交易所2004年上市公司年报的4个财务比率指标的统计分析，发现表征短期偿债能力的财务比率指标服从对数正态分布，表征长期偿债能力的财务指标服从正态分布。

Based on the data of the listed enterprises in China from 2001 to 2004 , the paper finds that financial ratios of listed enterprise reflecting short-term debt paying ability follow log-normal distribution , and financial ratios of listed enterprises reflecting long-term debt paying ability follow normal distribution .