The solvency indicators are divided into short-term solvency and long-term solvency. Short-term solvency indicators include many specific indicators, which can be calculated through the financial statements of enterprises. Long-term solvency indicators also include many specific indicators, which can also be calculated through financial statements. Therefore, your thesis should reflect the specific application of corporate solvency. How to use some graphs, that is to say, after you know these specific indicators, you must analyze them through specific graphs. For example, a specific indicator of short-term solvency is called working capital index. Working capital = current assets-current liabilities, which can be viewed through financial statements. Therefore, you should be able to calculate whether the ratio of current assets to current liabilities has increased or decreased this year compared with last year. If it can be listed in the form of a table, it can better reflect the application of this ratio in society.

Second, the solvency analysis paper outline?

Short-term solvency is mainly manifested in the relationship between the company's due debts and disposable current assets, and the main measurement indicators are current ratio and quick ratio.

(1) current ratio is the most commonly used indicator to measure the short-term solvency of enterprises.

The calculation formula is: current ratio = current assets/current liabilities.

That is, to repay the short-term debts of enterprises with liquid assets with strong liquidity. It is generally believed that the minimum flow ratio is 2. However, the ratio should not be too high. If it is too high, it means that the current assets of enterprises occupy more, which will affect the efficiency of capital use and the profitability of enterprises. The high current ratio may also be due to the overstock of inventory, excessive accounts receivable, prolonged repayment period and increased prepaid expenses, while the funds and deposits that can really be used to repay debts are seriously insufficient. Generally speaking, business cycle, accounts receivable turnover rate and inventory are the main factors affecting the current ratio.

(2) Quick ratio, also known as acid measurement ratio.

The calculation formula is: quick ratio = quick assets/current liabilities.

Quick assets refer to the balance of current assets after deducting inventory, sometimes deducting prepaid expenses and prepayments. The reason why quick assets deduct inventory is that the liquidation speed of inventory is slow, and there may be problems such as damage and pricing. Prepaid expenses and prepayments are expenses that have occurred and have no solvency, so prudent investors can also deduct them from current assets when calculating quick ratio. An important factor affecting the quick ratio is the liquidity of accounts receivable, which investors can consider together with the turnover rate of accounts receivable and bad debt provision. Generally speaking, the reasonable quick ratio is 1.

Long-term solvency refers to an enterprise's ability to repay debts above 1 year, which is closely related to its profitability and capital structure. The long-term debt capacity of an enterprise can be analyzed by indicators such as asset-liability ratio, ratio of long-term debt to working capital, and interest guarantee multiple.

(1) The asset-liability ratio is the ratio of total liabilities divided by total assets.

For creditor investors, it is always hoped that the lower the asset-liability ratio, the better, so that their creditor's rights are more secure; If the ratio is too high, he will propose higher interest rate compensation. Stock investors are mainly concerned about the level of return on investment. If the corporate return on total assets is greater than the interest rate paid by corporate debt, then borrowing capital will bring positive leverage effect to equity investors, which is conducive to the maximization of shareholders' rights and interests. Reasonable asset-liability ratio is usually between 40% and 60%, and large enterprises are appropriately larger; However, the financial industry is quite special, and it is normal for the asset-liability ratio to be above 90%.

(2) The ratio of long-term liabilities to working capital.

The calculation formula is: the ratio of long-term liabilities to working capital = long-term liabilities/working capital = long-term liabilities/(liquidity-current liabilities).

Because long-term liabilities will be converted into current liabilities over time, current assets must be able to repay the long-term liabilities due in addition to meeting the requirements of repaying current liabilities. Generally speaking, if the long-term liabilities do not exceed the working capital, both long-term creditors and short-term creditors will be guaranteed.

(3) The interest guarantee multiple is the total profit (pre-tax profit) plus the ratio of interest expense to interest expense.

Three. Outline of financial management thesis

Demonstration outline of financial management thesis

The following is a sample outline of my financial management thesis, which I hope will be helpful to you.

I. Company Profile

Second, the report analysis

(A) solvency analysis

Solvency refers to the ability of an enterprise to repay the principal and interest of various debts due or the ability of an enterprise to pay off debts, that is, the degree of cash guarantee for an enterprise to repay all debts. In debt management, liabilities are divided into current liabilities and long-term liabilities. Accordingly, the solvency analysis of enterprises can be divided into short-term solvency analysis and long-term solvency analysis.

1. Short-term solvency analysis

Analysis of (1) current ratio index

(2) quick ratio index analysis

(3) Analysis of cash ratio indicators

2. Long-term solvency analysis

(1) Asset-liability ratio index analysis

(2) Property right ratio index analysis

(3) Analysis of interest guarantee multiple index.

3. Comprehensive evaluation of solvency

(b) Operational capacity analysis

Operational ability is to measure the efficiency of enterprise asset utilization by the turnover rate of various assets. The faster the turnover rate, the faster the assets of the enterprise enter the production, sales and other business links, so the shorter the cycle of income and profit formation, the higher the operating efficiency naturally.

The operating ability of an enterprise is usually analyzed and evaluated from four aspects: inventory turnover, accounts receivable turnover, current assets turnover and total assets turnover.

1. Inventory turnover index analysis

2. Accounts receivable turnover index analysis

3. Analysis of current assets turnover index

4. Total assets turnover index analysis

5. Overall assessment of operational capacity

(C) Profitability analysis

1. Analysis of operational profitability

Profitability is the core concerned by all parties and the key to the success or failure of an enterprise. Only when enterprises make long-term profits can they truly achieve sustainable management. Investors and creditors attach great importance to reflecting the profitability of enterprises. There are many indicators reflecting the profitability of enterprises. Commonly used indicators are net profit rate of sales, gross profit rate of sales and net profit rate of assets.

Analysis of (1) Net Sales Interest Rate Index

(2) Analysis of sales gross profit index

(3) Analysis of ROE indicators

2. Analysis of growth profitability

Analyze the growth of enterprises, mainly by analyzing the growth rate of sales revenue, sales profit and net profit.

(1) total assets growth index analysis

(2) Analysis of sales profit growth rate index

(3) Analysis of net profit growth rate indicators. Overall evaluation of profitability

(D) Analysis of cash flow statement

The cash flow of an enterprise consists of three parts: cash flow from operating activities, cash flow from investment activities and cash flow from financing activities. By analyzing the cash flow and its structure, we can understand the ins and outs of cash and the composition of cash receipts and payments, and evaluate the operating conditions, innovation ability, financing ability and financial strength of enterprises.

1. cash flow adequacy and financial elasticity analysis

2. Analysis of the effectiveness of cash flow

3. Analysis of cash flow structure

4. Overall evaluation of cash flow statement

(V) Comprehensive analysis of financial statements

1. DuPont analysis method

2. Radar chart analysis method

Third, the company has problems.

(A) inefficient use of funds

(B) Low inventory turnover rate

(C) low turnover rate of accounts receivable

(d) the sales cost is too high.

(5) The asset utilization rate is too low.

(6) Not making full use of financial leverage.

Fourth, improve the management measures of the company.

(A) to strengthen the management of funds

1. Advance fund forecast?

2. Strengthen fund management.

3. Strengthen the ex post control of funds?

(B) to strengthen inventory management

1. Strengthen the first-line inventory management.

2. Strengthen reserve inventory management.

(C) to strengthen the management of enterprise accounts receivable

1. Pre-management of accounts receivable

2. Accounts receivable control

3. Post-event control of accounts receivable

(4) Strengthen the management of sales expenses of enterprises.

1. Strengthen the budget management of sales expenses.

2. Establish a sales expense management system.

3. Improve the one-time delivery rate and reduce the freight.

4. Strengthen the control of sales expenses

(5) Make full use of financial leverage.

1. Adjust the capital structure in time and maintain reasonable liabilities.

2. Reasonable control of risks

3. Debt financing of moderate external borrowing.

(6) Improve the utilization rate of enterprise assets.

1. Physical management of assets

2. Refined management of fixed assets

3. Revitalize assets

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Fourthly, the solvency analysis of ICBC. Is the graduation thesis easy to write?

1, personally, I think this topic is too big to operate. First of all, where do you collect reliable data? Secondly, we must spend a lot of time analyzing statistical data to form this way. Do it again, and no one else will be professional.

2. Solvency refers to the ability of an enterprise to repay long-term and short-term debts with assets. The ability to pay cash and repay debts is the key to the healthy survival and development of an enterprise. The solvency of an enterprise is an important symbol reflecting its financial situation and operating ability. Solvency refers to the ability or degree of guarantee of an enterprise to repay due debts, including the ability to repay short-term debts and long-term debts. The solvency of an enterprise, statically speaking, is the ability to serve; Dynamically speaking, it is the ability to repay debts with the income generated by enterprise assets and business processes.

I. Debt-paying ability refers to the ability of an enterprise to repay debts (including principal and interest) due. Whether the due debts can be repaid in time is an important symbol reflecting the financial situation of enterprises. Through the analysis of solvency, we can examine the sustainable operation ability and solvency of venture enterprises, including short-term solvency and long-term solvency.

2. According to the current national fiscal and taxation system, the sources mainly include profits that can be used to repay loans, depreciation of fixed assets, amortization of intangible assets and other assets, and other sources of repayment funds. Undistributed profit and public welfare fund after compensation. In joint-stock enterprises, if the profits of demanders and investors are deducted from undistributed profits, they will be used to repay loans.

Third, the asset-liability ratio, also known as debt ratio or negative total assets ratio. It is used to measure the ability of enterprises to use the funds provided by creditors to conduct business activities and reflect the security of creditors' loans. This ratio is one of the indicators to measure the long-term solvency of enterprises.