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当前,许多企业在编报财务报告时,很少对其财务结构及偿债能力进行认真分析和评价。本文试图通过对与企业财务结构和偿债能力分析和评价有关的几个问题的探讨,促进这一工作的开展。一、企业财务结构浅析1.财务结构的概念和实质。财务结构又叫资金来源结构,它是指企业某时点(月末、季末、年末)负债和所有者权益项目占全部资产的比重或这些项目间的比例。资产负债表的右方静态反映了企业某时点负债和所有者权益项目的绝对数,财务结构则反映了这些项目的相对构成情
At present, many companies rarely analyze and evaluate their financial structure and debt repayment ability when preparing financial reports. This article attempts to promote this work by discussing several issues related to the analysis and evaluation of the company’s financial structure and solvency. First, the company’s financial structure analysis 1. The concept and nature of the financial structure. The financial structure is also called the source structure of funds. It refers to the ratio of liabilities and owner’s equity items to total assets or the proportion of these items at a certain point in time (the end of the month, the end of the season, the end of the year). The right side of the balance sheet statically reflects the absolute number of liabilities and owner’s equity items at a certain point in time. The financial structure reflects the relative composition of these items.