国航和南航的偿债能力比较分析(附件)【字数：11837】
摘 要随着GDP的逐年增长以及人们对航空出行需求的增加，我国航空运输业的发展已经达到较高水平。但在人民币贬值、国家大力扶持高铁事业的背景下，尤其是在我国东部发达区域，短距离运输方面航空运输已经相对不存在特别大的优势。航空运输企业逐渐减少美元负债的比重，整个行业的负债水平在下降。由于行业的特殊性和航空公司的高投入、高风险、低利润的特征，对于公司的管理者及投资者和债权人来说分析评价航空运输企业的偿债能力显得十分有必要。本文选取两家航空运输行业的佼佼者——国航和南航作为研究对象，基于2012-2016年5年内的财务报表数据，通过比较分析法和文献研究法对国航和南航的综合偿债能力进行比较分析。首先，从两个企业的经营状况和偿债能力进行简单介绍，然后对两个企业的偿债能力指标进行分析，进而发现两家企业的偿债能力存在的问题。接着，根据国航和南航出现的偿债能力的问题提出相应的解决对策。最终得出结论，分析得出国航和南航的偿债能力孰强孰弱，并有针对性的提出自己的分析总结。通过这样的综合分析，既能考察这两个航空运输企业持续经营的能力和面对的风险的防范措施，同时又能更好的预测企业的未来收益。
目录
摘 要I
ABSTRACT II
第一章 引言 1
1.1研究背景及研究意义 1
1.2研究思路及研究方法 1
1.2.1研究思路 1
1.2.2研究方法 1
1.3研究内容 2
第二章 文献综述 3
2.1国外研究现状 3
2.2国内研究现状 3
2.3对本课题的启发 4
第三章 本文理论基础 5
3.1偿债能力概述 5
3.2偿债能力的影响因素分析 5
3.3偿债能力指标的构成与分析 6
第四章 国航和南航运营现状及负债经营状况 7
4.1企业简介 7
4.2运营现状 7
4.3负债经营状况 7
第五章 国航和南航偿债能力比较分析及存在的问题 9
5.1短期偿债能力分析指标 9
5.1.1流动比率 9
5.1.2速动比率 9
5.1. *好棒文|www.hbsrm.com +Q: &351916072&
3国航和南航短期偿债能力存在的问题 10
5.2长期偿债能力分析指标 10
5.2.1资产负债率 10
5.2.2股东权益比率与权益乘数 11
5.2.3产权比率 12
5.2.4国航和南航长期偿债能力存在的问题 12
5.3影响偿债能力的其他因素 13
第六章 解决国航和南航偿债能力问题的对策 14
6.1改进短期偿债能力分析指标 14
6.1.1对流动比率的改进 14
6.1.2对速动比率的改进 14
6.2改进长期偿债能力分析指标 14
6.2.1对长期债务偿还能力的分析 14
6.2.2优化资产负债率公式 14
6.3提高国航与南航偿债能力的建议 15
结束语 16
致 谢 17
参考文献 18
ABSTRACT
With the annual growth of GDP and the increase of peoples demand for air travel, the development of Chinas air transportation industry has reached a high level. But in depreciation, the state strongly support the cause of high iron background, especially in the eastern developed area in our country, shortdistance transport air transport have relatively big there is no special advantage. Air carriers are gradually reducing the proportion of dollar debt, and the industrys debt levels are falling. Due to the particularity of the industry of the airline and the characteristics of high investment, high risk and low profit, for the companys managers and investors and creditors analysis evaluation of air transport enterprise debt paying ability is very necessary.
This article selects two air transport industry leader Air China and China southern airlines as the research object, based on the financial statements of the five years from 2012 to 2016 data, through comparative analysis and literature research of Air China and China southern comprehensive debt paying ability for comparative analysis. First of all, from the two companies operating and a brief introduction to the solvency, and then analyze the two enterprises solvency indicators, and then found the two enterprises solvency problems. Then, according to the problem of the solvency of Air China and southern airlines, the corresponding solutions are put forward. Finally, it concludes that the solvency of Air China and China southern airlines is weak, and pointed out their own analysis and summary. Through such a comprehensive analysis, it can not only examine the ability of the two air transport enterprises to operate continuously, but also can better predict the future earnings of the enterprise.
目录
摘 要I
ABSTRACT II
第一章 引言 1
1.1研究背景及研究意义 1
1.2研究思路及研究方法 1
1.2.1研究思路 1
1.2.2研究方法 1
1.3研究内容 2
第二章 文献综述 3
2.1国外研究现状 3
2.2国内研究现状 3
2.3对本课题的启发 4
第三章 本文理论基础 5
3.1偿债能力概述 5
3.2偿债能力的影响因素分析 5
3.3偿债能力指标的构成与分析 6
第四章 国航和南航运营现状及负债经营状况 7
4.1企业简介 7
4.2运营现状 7
4.3负债经营状况 7
第五章 国航和南航偿债能力比较分析及存在的问题 9
5.1短期偿债能力分析指标 9
5.1.1流动比率 9
5.1.2速动比率 9
5.1. *好棒文|www.hbsrm.com +Q: &351916072&
3国航和南航短期偿债能力存在的问题 10
5.2长期偿债能力分析指标 10
5.2.1资产负债率 10
5.2.2股东权益比率与权益乘数 11
5.2.3产权比率 12
5.2.4国航和南航长期偿债能力存在的问题 12
5.3影响偿债能力的其他因素 13
第六章 解决国航和南航偿债能力问题的对策 14
6.1改进短期偿债能力分析指标 14
6.1.1对流动比率的改进 14
6.1.2对速动比率的改进 14
6.2改进长期偿债能力分析指标 14
6.2.1对长期债务偿还能力的分析 14
6.2.2优化资产负债率公式 14
6.3提高国航与南航偿债能力的建议 15
结束语 16
致 谢 17
参考文献 18
ABSTRACT
With the annual growth of GDP and the increase of peoples demand for air travel, the development of Chinas air transportation industry has reached a high level. But in depreciation, the state strongly support the cause of high iron background, especially in the eastern developed area in our country, shortdistance transport air transport have relatively big there is no special advantage. Air carriers are gradually reducing the proportion of dollar debt, and the industrys debt levels are falling. Due to the particularity of the industry of the airline and the characteristics of high investment, high risk and low profit, for the companys managers and investors and creditors analysis evaluation of air transport enterprise debt paying ability is very necessary.
This article selects two air transport industry leader Air China and China southern airlines as the research object, based on the financial statements of the five years from 2012 to 2016 data, through comparative analysis and literature research of Air China and China southern comprehensive debt paying ability for comparative analysis. First of all, from the two companies operating and a brief introduction to the solvency, and then analyze the two enterprises solvency indicators, and then found the two enterprises solvency problems. Then, according to the problem of the solvency of Air China and southern airlines, the corresponding solutions are put forward. Finally, it concludes that the solvency of Air China and China southern airlines is weak, and pointed out their own analysis and summary. Through such a comprehensive analysis, it can not only examine the ability of the two air transport enterprises to operate continuously, but also can better predict the future earnings of the enterprise.
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