摘要：偿债能力是指企业用其资产偿还长期债务与短期债务的能力。它可以直接反映企业财务的灵活性，对企业的生存发展至关重要。本文从安徽江淮汽车股份有限公司发展现状，通过与同类型企业的对比，从短期偿债能力和长期偿债能力出发，研究该公司短期偿债能力的四个指标和长期偿债能力的五个指标，使公司的使用者和投资者能够充分了解企业的基本情况，并提出合理的意见或建议，对企业加强管理，让企业更好的发展。
关键词：影响因素；负债；偿债能力
Abstract
The ability to repay a debt is the ability of an enterprise to use its assets to repay its long-term debt and short-term debt. It can directly reflect the flexibility of enterprise finance, and it is very important for the survival and development of enterprises. This article from the current situation of the development of Anhui Jianghuai Automobile Co., Ltd., through comparison with the same type of business, from the point of view of the short-term debt paying ability and long-term debt paying ability, five indicators of the four indicators of the company’s short-term debt paying ability and long-term solvency study, users and investors of the company can fully understand the company’s basic situation, and put forward reasonable suggestions, for enterprises to strengthen management, so that enterprises have a better development.
Key words: influence factor; liability; debt paying ability
目录
一、公司简介…………………………………………………………………8
二、偿债能力概述……………………………………………………………8
三、安徽江淮汽车股份有限公司短期偿债能力指标的分析………………8
（一）营运资金………………………………………………………………8
（二）流动比率………………………………………………………………9
（三）速动比率……………………………………………………………10
（四）现金比率……………………………………………………………11
四、安徽江淮汽车股份有限公司长期偿债能力指标的分析……………12
（一）资产负债率…………………………………………………………12
（二）所有者权益比率……………………………………………………13
（三）产权比率……………………………………………………………14
（四）权益乘数……………………………………………………………15
（五）利息保障倍数………………………………………………………16
五、措施与建议……………………………………………………………17
参考文献……………………………………………………………………19
致谢…………………………………………………………………………19
