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企业偿债能力分析指标体系的不足及改进
引用本文:刘利仄.企业偿债能力分析指标体系的不足及改进[J].信阳农业高等专科学校学报,2008,18(3):60-62.
作者姓名:刘利仄
作者单位:信阳师范学院经管学院,河南,信阳,464000
摘    要:面对一个瞬息万变的、动态的企业大环境以及企业的多样化经营,企业之间的高度相互依存,单纯的静态指标已不能使企业充分体现其本身的价值与风险。应从动态的角度去分析偿债能力发展变化的指标,要定量分析和定性分析相结合,让企业的财务安全与评价指标相一致。

关 键 词:偿债能力  财务安全  动态分析

Exploration into the deficiencies and improvements of the index system of enterprises's compensation capability
LIU Li-ze.Exploration into the deficiencies and improvements of the index system of enterprises''s compensation capability[J].Journal of Xinyang Agricultural College,2008,18(3):60-62.
Authors:LIU Li-ze
Institution:LIU Li-ze(School of Economics , Management,Xinyang Normal University,Xinyang 464000,China)
Abstract:In the face of the a changeable and dynamic climate and various management strategies of enterprises and enterprise's relying on each other highly,the corporations cannot fully embody their values and risks merely in terms of static indices.Therefore,the enterprises should make an analysis of the development and changes of their compensation abilities from the dynamic aspect and make a combination with quantitative analysis and qualitative analysis to make consistent the financial safety and evaluation indi...
Keywords:compensation capability  financial safety  dynamic analysis  
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