创业板上市公司偿债能力分析摘要：中国步入新时代以来，市场经济飞速发展，市场体制随之不断完善，创业板市场也应运而生。我国创业板市场的建立具有重大的意义，其对于我国创业投资体系的建设、多层次资本市场的构建以及我国其他方面的经济改革都有极大地推动作用。我国创业板市场起步晚，规章制度还不完善，使得创业板上市公司存在一些问题。本文为了探究创业板上市公司偿债能力，运用了文献研究和统计分析法，浅析了影响偿债能力的因素，并从中找出问题。浅要的得出创业板上市公司长期偿债能力较强，短期偿债能力较弱的的结论，并发现2009年上市当年创业板上市公司可能对财务数据进行了粉饰。偿债能力代表公司生命力，在企业面对风险时，强大的偿债能力无疑是公司有力的保障。关键词：创业板；短期偿债能力；长期偿债能力；偿债能力ResearchonsolvencyofGEM-listedcompaniesAbstract：SinceChinaenteredanewera,therapiddevelopmentofmarketeconomy,themarketsystemhasalsobeengraduallyperfected.Thegrowthenterprisemarketalsoarisesatthehistoricmoment.Theestablishmentofthegrowthenterprisemarketisofgreatsignificanceinourcountry,theconstructionofventureinvestmentsysteminourcountry,theconstructionofamulti-levelcapitalmarket,andotheraspectsofeconomicreformthatithasgreatlypromotedinchina.Butatthesametime,thegrowthenterprisemarketinChinastartedlate,therulesandregulationsisnotperfect,sothattherearesomeproblemsaboutthelistedcompaniesonGEM.Inthispaper,inordertoexplorethegemlistedcompanydebtpayingability,usingtheliteratureresearchandstatisticsanalysis,foundthatthefactorsofinfluencethesolvency,andtofindouttheproblem.Shallowtoconcludethegemlistedcompanyinthelong-termdebtpayingabilityisstronger,theconclusionofshort-termdebtpayingabilityisweak,andfoundthatwentpublicin2009whenthegemlistedcompaniestowhitewashfinancialdata.Solvencyvitalityonbehalfofthecompany,whenenterprisefaceallkindsofrisks,thereisdoubtthatthestrongsolvencyisbenefitoftheguaranteeforcompany.Keywords:GEM;short-termsolvency;long-termsolvency;solvencyPAGE\*MERGEFORMATI目录TOC\o"1-3"\h\uHYPERLINK\l_Toc76631绪论…………………………………………………………………………………PAGEREF_Toc76631HYPERLINK\l_Toc153051.1研究背景和意义………………………………………………………………PAGEREF_Toc153051HYPERLINK\l_Toc254141.2研究内容及方法………………………………………………………………PAGEREF_Toc254142HYPERLINK\l_Toc292812文献综述PAGEREF_Toc292813HYPERLINK\l_Toc231162.1相关概念PAGEREF_Toc231163HYPERLINK\l_Toc125472.1.1创业板PAGEREF_Toc125473HYPERLINK\l_Toc222502.1.2偿债能力PAGEREF