摘  要:在市场经济条件下，多数企业通过借贷方式负债经营，然而不可避免出现运营状况不佳，导致难以偿还债务，因此对偿债能力的分析非常有必要，用以考察企业经营的可持续性、运营存在的缺陷以及最终可能面临破产清算的巨大风险。本文结合华为年度财务报表以及财务分析文献着重分析华为短期偿债能力与长期偿债能力，通过收集数据计算财务指标并从资产、负债、所有者权益等各种因素深入分析华为近年来偿债能力的强弱、说明原因和得出结论，从而使得投资者与经营者了解企业现时财务状况，并且针对上述原因提出如何能够在激烈的电子通信行业竞争中保持领先优势、稳妥健康发展的调整方案。70481

毕业论文关键词：华为，偿债能力分析，财务指标，财务风险

Abstract：Under the environment of market economy, most companies by the way of debts management, but can't avoid operating condition which it is very difficult to repay debts, so the analysis of debt paying ability is very necessary, in order to examine the flaws of the sustainability of the enterprise management, operation and may facing huge risk of bankruptcy and liquidation finally. Combining with Huawei company's annual financial statements and financial analysis of the literature focuses on analysis of Huawei company's short-term solvency and long-term solvency, by collecting data to measure financial index and from all sorts of elements such as assets, liabilities, owners' equity analysis in recent years, the strength of the debt paying ability, the reasons and sum up the conclusion,in order to make investors and owners understand the current financial situation, and for this problem how to keep ahead in the competition in the electronic communications industry advantage, err on the side of the healthy development of adjustment action.

Keywords:huawei,debt paying ability analysis,financial index,financial risk

目   录

1  引言 3

2  文献综述 3

3  华为技术有限公司发展状况 4

4  资产负债及现金流量比较分析 5

4.1  2011-2015年资产负债比较分析 5

4.2  2014-2015年现金流量比较分析 6

5  偿债能力分析 8

5.1  短期偿债能力分析 8

5.2  影响短期偿债能力的因素 9

5.3  长期偿债能力分析 10

5.4  影响长期偿债能力的因素 12

6  增强华为技术有限公司偿债能力的措施 12

6.1  增强短期偿债能力的措施 12

6.2  增强长期偿债能力的措施 13

结论 14

参考文献 15

致谢 16

1  引言

当今世界经济多元化、开放化，而要在市场竞争中脱颖而出，企业往往需要以举债经营方式获取源源不断的发展资金。而怎样完整详细地评价企业偿债能力是进行风险管理的核心内容，经过对企业利益相关者的分解，明晰债权人能否到期收回本息、资金管理的安全性如何、企业在客户和供应商方面的承诺是否能够兑现以及企业风险防范如何，这将直接影响到经营的可持续性与信誉保证程度。因此偿债能力的系统性研究对企业完善经营管理具有非常重要的意义。论文网