摘要：化学原料及化学制品制造业偿债能力分析——以湖北回天新材料股份有限公司为例

随着现在经济的不断发展，而化学原料和化学制品制造业行业增长速度亦将缓慢降低。我国将要出台一些限制性的政策与法规，一些生产耗能较高的、污染较大的企业想要进入市场，将进一步被限制；由于行业成本压力难以消退；加上过去几年由于对固定资产投资所形成的利润或许集中释放，行业利润的增长速度也将要下降。一些生产能力裁减力度较大的企业，产品价格会急速上升。近几年来整个市场竞争较为激烈，企业所面临的压力也越来越大，只有具备足够的活力和创新力的企业才可以在这样的环境中处于不败之地。分析偿债能力能够了解企业的财务经济状态，揭示企业财务的不足之处，是企业财务管理的重要手段。预测企业筹资前景，为企业进行各种理财活动提供参考依据，发现企业所存在的一些问题并提出建议。81694

毕业论文关键词：化学制品，偿债能力，决策与建议

Abstract：Analysis on the solvency of chemical raw materials and chemical products manufacturing industry——A Case Study of Hubei Huitian New Materials Co。,Ltd。

As now the continuous development of the economy, and chemical raw materials and chemical products manufacturing industry growth rate will slow down。 Our country will be introduced a number of restrictive policies and regulations, some produce high energy consumption, pollution large enterprises to enter the market, will further be restricted; the industry cost pressures to subside; coupled with the past few years due to the profit of investment in fixed assets by the formation of may focus on the release, industry profit growth rate will also decline。 Some enterprises with greater efforts to cut production capacity, product prices will rise rapidly。 In recent years to the more intense competition in the market, enterprises are facing the pressure is more and more big, only Have enough vitality and creativity of the enterprise can be in an invincible position in such an environment。 Solvency analysis to financial and economic status of the enterprises to understand and reveal the insufficiency of financial enterprises is an important means of enterprise financial management。 Prediction of enterprise financing prospects, for enterprises of all kinds of financial activities to provide reference and found that enterprises exist some problems and puts forward some suggestions。

Key words： chemical products,debt-paying ability,decision making and suggestion

目录

1 引言 2

2 文献综述 3

3 企业背景 4

4 回天新材企业偿债能力分析 4

4。1 短期偿债能力分析 4

4。1。1 流动比率 5

4。1。2 速动比率 5

4。1。3现金流量比率 5

4。2 长期偿债能力分析 6

4。2。1 资产负债率 6

4。2。2 产权比率 7

4。2。3 利息保障倍数 7

5 企业所存在的问题及原因 7

6 建议与意见 8

参考文献 10

致谢 11

附录