摘要
随着全球经济的繁荣,各行各业都处于高速发展阶段。技术创新日新月异,市场需求也呈现出多元化和快速增长的趋势,为全球各地的企业注入了强劲的发展动力和勃勃生机。然而,经济市场的空前繁荣如同一把双刃剑,在为企业开辟广阔发展空间的同时,也悄然埋下了诸多挑战与压力。因此,在当前复杂多变的经济环境下,对于各行各业的财务分析工作显得尤为重要且不能仅限于表面数据的堆砌与展示。深入分析企业的财务状况,揭示其背后的运营逻辑与潜在风险,成为了企业决策者制定战略、规避风险的关键。其中,偿债能力分析作为企业财务分析的核心组成部分,直接关乎到企业的信用评级、融资能力及长期稳定发展,是企业财务管理不可或缺的一环。本文选取了在家电行业占据领先地位的美的集团作为研究对象,通过对其偿债能力的深入分析,揭示其在当前经济环境下的财务健康状况,发现其偿债能力存在的问题并提出优化建议。With the prosperity of the global economy, various industries are in a stage of rapid development. Technological innovation is advancing rapidly, and market demand is showing a trend of diversification and rapid growth, injecting strong development momentum and vitality into enterprises around the world. However, the unprecedented prosperity of the economic market is like a double-edged sword. While it opens up vast development space for enterprises, it also quietly buries many challenges and pressures. Therefore, in the current complex and ever-changing economic environment, financial analysis work in various industries is particularly important and cannot be limited to the stacking and display of surface data. An in-depth analysis of a company’s financial situation, revealing its underlying operational logic and potential risks, has become the key for business decision-makers to formulate strategies and avoid risks. Among them, analysis of debt paying ability, as a core component of corporate financial analysis, directly relates to the credit rating, financing ability, and long-term stable development of the enterprise, and is an indispensable part of corporate financial management. This article selects Midea Group, which holds a leading position in the home appliance industry, as the research object. Through an in-depth analysis of its debt paying ability, it reveals its financial health status in the current economic environment, identifies problems in its debt paying ability, and proposes optimization suggestions.
出处
《国际会计前沿》
2024年第6期985-995,共11页
Frontiers of International Accounting
