CAJ | 학술논문

偿债能力是企业到期偿还债务的现金保障。企业的生存和发展与企业的偿债能力有直接的关系，是保证企业良性发展的基础。以某房地产开发有限公司为例，通过该公司2011年至2013年财务报表数据，结合定量分析与定性分析研究其短期偿债能力，并对该企业在短期偿债能力分析中出现的问题提出相应的对策。
상채능력시기업도기상환채무적현금보장。기업적생존화발전여기업적상채능력유직접적관계，시보증기업량성발전적기출。이모방지산개발유한공사위례，통과해공사2011년지2013년재무보표수거，결합정량분석여정성분석연구기단기상채능력，병대해기업재단기상채능력분석중출현적문제제출상응적대책。
Debt paying ability is the cash guarantee of enterprises repaying the debts on time.An enterprise’s debt paying ability is cor-related with its survival and development,and is the basic premise of the healthy development of the enterprise.This paper takes a real estate development limited company as an example,based on the financial report data of the company from 20011 to 2013 as well as the quantitative and qualitative analysis,investigates its short -term debt paying ability,and puts forward corresponding countermeasures for the enterprises to solve problems indicated in the short -term debt paying ability analysis.