广汽集团偿债能力问题研究摘 要偿债能力是衡量企业的生产经营、财务情况的一项关键指标，要使企业得到更健康、更快速的发展，必须结合企业具体财务情况对偿债能力进行全面、综合的评价。在现代化进程中成长的企业，其财务状况的安全程度不仅对企业的发展、壮大有着重大的影响，而且也是使股东权益达到最大化的基本前提，这一本质性的条件要求企业的偿债能力资金必须保持通畅，尤其是在资产中能够快速流通、变现的部分。本文所选取的材料数据是广汽集团 2014-2018 近五年的财务报表以及相关资料，以选取的样本数据为基础，采用多种分析方法对广汽集团的偿债能力进行深层次的分析。在研究国际上以及国内对偿债能力研究和评价方法的前提下，根据财务数据的分析对影响偿债能力的各项指标进行了计算分析和横向、纵向的对比。结合分析的结果可以看出广汽集团的财务状况、资产结构以及企业的优势和劣势，从而对本文的分析研究构建起基础性的框架。最后，通过该企业的经营情况，提出具有可行性的改进意见，为日后企业的良性发展消除障碍。关键词：偿债能力；广汽集团；财务指标IResearch on the Solvency of GACAbstractDebt repayment ability plays a crucial role in measuring the output, operation and financial affairs on an enterprise. In order for enterprises to develop healthier and faster, it is necessary to conduct a comprehensive and synthesis evaluation of the solvency in accordance with the specific financial situation of the enterprise. The degree of security of the financial status of a company growing in the modernization process not only has a significant impact on the development and growth of the company, but is also a basic premise for maximizing shareholders' equity. This essential condition requires the company's ability to pay its debts. Funds must be kept open, especially in the assets that can be quickly circulated and realized. The material data selected in this article are the GAC corporation's financial statements and relevant information for the past five years from 2014 to 2018. Based...
