【摘要】 文章通过上市公司康得新的案例分析发现现有短期偿债能力评价指标存在诸多局限性,并不能全面准确反映企业短期偿债能力的强弱。基于此,文章提出短期偿债能力的分析不仅要借助指标,还必须结合对行业的认知与资产质量、负债结构、经营现金净流量等综合比较验证。文章的研究结论为理解企业短期偿债能力的评价标准提供了新的思路。更多还原

【Abstract】 Based on the case analysis of Kang De Xin, we find that there are many limitations in the existing short-term solvency evaluation indicators, which can not accurately reflect the strength of the enterprise’s short-term solvency. This paper proposes that the analysis of short-term solvency should not only rely on indicators, but also be combined with the cognition of the industry and the comprehensive comparative verification of asset quality, liability structure, net cash flow of operation, etc. The conclusion of this paper provides a new way to understand the evaluation standard of enterprise’s short-term solvency.更多还原