企业短期偿债能力指标的局限及改进

中文摘要
现代企业往往依赖负债进行经营，企业偿债能力的好坏直接影响到企业、债权人、投资者的切身利益。一个企业若维持不了短期偿债能力，自然而然也就维持不了长期偿债能力。随着经济的发展，现有的短期偿债能力指标体系已不能正确地反映出企业的风险水平。本文通过对企业短期偿债能力的影响因素、局限性、指标进行分析，探讨了现有的反映企业短期偿债能力的主要财务评价指标，以确保其能较为客观地反映企业短期偿债的能力。
    
关键词：短期偿债能力，影响因素，局限性，流动比率，速动比率，现金比率

ABSTRACT
Modern enterprise open depends on the debt to manage, the paying ability of the enterprise not only influences the profit of the enterprise directly, but also the creditor and investor. If the enterprise couldn’t keep the short-term paying ability, so as the long-term paying ability. As the development of the economy all over the world, the current financial indexes of the short-term paying ability have been not able to reveal the risk level of the enterprise correctly. In order to reveal the current short-term paying ability objectively, this article discusses the primary financial indexes through some factors, limitations, and indexes which influence the short-term paying ability.
 
Key  Words: short-term paying ability, influencing factor, limitation, liquidity ratio, rapidity ratio, cash ratio

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