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一个企业有无投资价值,从财务的角度来评价,取决于其盈利能力的强弱和偿债能力的高低。如果一个企业表现出良好的盈利能力和偿债能力,显然具有较高的投资价值。但若某个企业的盈利能力和偿债能力表现出较大的差别,如盈利能力强,偿债能力弱,或者相反,在此情况下,要客观地评价一个企业的投资价值,则需要作更深入的探讨。一、盈利能力和偿债能力何以出现差别盈利能力和偿债能力,是企业经营成果的两个方面,既紧密联系,又相互区别。一个决策正确、管理有效
Whether an enterprise has investment value or not, from a financial point of view, depends on the strength of its profitability and the level of solvency. If an enterprise shows good profitability and solvency, it obviously has a high investment value. However, if the profitability and solvency of an enterprise show great differences, such as strong profitability and weak solvency, or on the contrary, in this case, it is necessary to objectively evaluate the investment value of an enterprise More in-depth discussion. First, the profitability and solvency Why there is a difference between profitability and solvency, business operations are two aspects, both close contact, but also different from each other. A correct decision, effective management