| 对重构短期偿债评价指标的尝试性分析 |
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| 引用本文： | 张晨光. 对重构短期偿债评价指标的尝试性分析[J]. 上海立信会计学院学报, 2005, 19(2): 28-30 |
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| 作者姓名： | 张晨光 |
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| 作者单位： | 中南财经政法大学,武汉,430060 |
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| 摘 要： | 短期偿债能力直接关系到企业及其债权人的切身经济利益,通常作为一个重要项目被纳入财务分析体系。文章认为,现行的短期偿债评价方法并不合理,评价指标的设置也存在一些缺陷。文章通过分析现行评价机制和指标的局限性,对重构短期偿债评价指标做一点尝试性的改进。
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| 关 键 词： | 短期偿债能力 评价指标 局限性 重构 |
| 文章编号： | 1009-6701(2005)02-0028-03 |
| 修稿时间： | 2005-12-02 |
A Tentative Analysis of Reconstructing the Evaluation Index Of Short-term Debt Paying Ability |
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| Zhang Chenguang. A Tentative Analysis of Reconstructing the Evaluation Index Of Short-term Debt Paying Ability[J]. Journal of Shanghai Lixin University of Commerce, 2005, 19(2): 28-30 |
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| Authors: | Zhang Chenguang |
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| Abstract: | Short-term debt paying ability concerns the personal economic benefits of the enterprise and creditor alike,usually included in the financial analyses system as an important project.But the author thinks,the current evaluation method is unreasonable,there are also some defects in the establishment of the evaluation index. This article want to make a bit tentative improvement,by analyzing limitations of current evaluation mechanism and index,so as to reconstruct the evaluation index of short-term debt paying ability. |
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| Keywords: | Short-term debt paying ability Evaluation index Limitation Reconstruct |
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