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

我们选取的解释变量可以分为三类：每股指标、盈利能力指标和偿债能力指标。

The indicators we choosing mainly include three types : indicator per share , ability of making profit and ability of debt repayment .

而物流营运能力指标、物流偿债能力指标、物流获利能力指标、物流发展能力指标等则是影响物流企业核心竞争力的财务指标。

The main financial indicators that will influence the enterprises ' core competitiveness include the indicators of logistics operation , solvency , profitability and development .

最后得出结论：影响财务风险的因素依次是：盈利能力指标、偿债能力指标、营运能力指标、成长能力指标。

Last but not the least , it concludes that the factors are capacity of profitability index , debt-paying ability or liquidity index , operating capacity index , growing capability index .

本文所获得的判别模型显示，违约发生的前一年资产偿债能力指标和应收账款周转率指标与违约发生率高度相关，而与盈利能力指标相关性较弱。

It is found from the predicted models that during the one-year period before default happened , the default probability has high relevance with asset solvency and receivable turnover , but little relevance with profit earning capability .

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

对企业偿债能力评价指标的再思考

Rethinking of the Evaluation Indexes of Enterprise 's Payment capability

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 .

文章选取的财务指标包括三个方面，分别是偿债能力方面的指标、营运能力方面的指标和盈利能力方面的指标。

The article selected financial indicators , including the three aspects , namely : solvency , operational capacity and profitability .

对于经济风险评价，本文以净外汇收入作为衡量一国偿债能力的核心指标，分别设定不同的流量指标和存量指标来评价一国经济风险水平。

With reference to economic risk , the article takes net foreign exchange income as core index and set different flux and accumulated index to evaluate the country economic risk .

介绍了企业财务评价指标的运用，包括公式计算、指标解释及其作用；另外还介绍了企业偿债能力的其他指标。

Application of financial appraisal index in enterprise was introduced , including formulation compute , explanation and effect of the index as well as other indices for the liquidity of a enterprise .

该指标是利用损益表评价长期偿债能力的一个指标。

This ratio is an indicator evaluating the long-term solvency with the income statement .

除此之外，还有其他一些专门用于长期偿债能力分析的比率指标。

Apart from those ratios , there are some other new ratios , which are used for long-term solvency in special .

五个指标中有三个指标反映企业盈利能力，一个指标反映偿债能力，一个指标反映发展能力。

There are three index reflecting profitability , one index reflecting debt paying ability and the last one reflecting development capacity .

现金流量综合表现了企业对社会资源的支配能力和企业未来的价值，是现代企业偿债能力管理的核心指标。

Cash flow is a comprehensive indicator of the ability of an enterprise to control social resources and the enterprise 's future value . It is the key index to modern enterprise liquidity .

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 .

给出了一系列衡量企业短期偿债能力和长期偿债能力指标的公式，并通过实例对这些指标进行对比与分析，从而明确如何对企业偿债能力的强弱进行评价，以帮助人们更好地投资。

By giving formulas with a series of index for measuring an enterprise ' short term and long term solvency and by comparing and analyzing these indexes , the article is intended to help evaluate the enterprise 's solvency so as to make sound investment .