Python 偿债能力综合预警：负债率 + 流动比率 + 利息保障

{"type":"doc","content":[{"type":"paragraph","attrs":{"id":"f9ec4d2f-9ce1-4bb5-806d-b5c682797dd7","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","text":"问题"},{"type":"hardBreak","attrs":{"id":"14fd6263-79c3-45b2-a374-d2de6e167533"}},{"type":"text","text":"单看资产负债率会漏掉短期流动性问题，单看流动比率又忽略长期负担。把资产负债率、流动比率、利息保障倍数三个因子合起来判断，才能给实体偿债能力一个靠谱的结论。"}]},{"type":"paragraph","attrs":{"id":"0e07f751-1a67-4c78-8d16-e4f4dfc9c3d3","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","text":"示例代码"}]},{"type":"paragraph","attrs":{"id":"6f9fef0b-640e-4122-ba9a-13d4cff024e6","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","marks":[{"type":"textStyle","attrs":{"color":"","background":""}}],"text":"plaintext"}]},{"type":"codeBlock","attrs":{"id":"bb3fc0ea-943e-4ed4-9d79-bccc5e718439","language":"javascript","theme":"atom-one-dark","runtimes":0,"isHoverDragHandle":false,"key":"","languageByAi":"javascript"},"content":[{"type":"text","text":"def solvency_risk(dar, current_ratio, interest_cover):\n flags = []\n if dar > 0.7:\n flags.append((\"高负债率\", round(dar, 2)))\n if current_ratio < 1.0:\n flags.append((\"流动比率<1\", round(current_ratio, 2)))\n if interest_cover < 2.0:\n flags.append((\"利息保障不足\", round(interest_cover, 2)))\n level = \"高\" if len(flags) >= 2 else (\"中\" if flags else \"低\")\n return {\"flags\": flags, \"level\": level}\n\nprint(solvency_risk(0.75, 0.9, 1.2))\n"}]},{"type":"paragraph","attrs":{"id":"b87937ed-8091-4c47-aaf5-8375aeb520d9","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","text":"关键点"}]},{"type":"bulletList","attrs":{"id":"337e4ccc-6a2f-485c-bc9c-314b0ec20e38","isHoverDragHandle":false},"content":[{"type":"listItem","attrs":{"id":"99ce8d85-e1c0-4c4a-86eb-b22ebd3a59b1"},"content":[{"type":"paragraph","attrs":{"id":"c27783aa-9fda-4692-b27a-be2aca18c9a0","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","text":"资产负债率警戒线 0.7，超过说明杠杆偏重；流动比率 < 1 说明短期资产不够抵债。"}]}]},{"type":"listItem","attrs":{"id":"802e578f-b2e0-4f26-9af0-d87cf8fba242"},"content":[{"type":"paragraph","attrs":{"id":"10ad618e-f827-4477-939b-8cc80bc9d8ce","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","text":"利息保障倍数 < 2 意味着赚的钱勉强够付利息，再跌一点就违约。"}]}]},{"type":"listItem","attrs":{"id":"55facb6d-1ecc-42bf-9ab9-a518434748b7"},"content":[{"type":"paragraph","attrs":{"id":"d84621f6-ea42-4dfc-b466-3c104d610f41","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","text":"三个因子里踩中两个及以上判\"高风险\"，比单指标稳健，减少误报。"}]}]}]},{"type":"paragraph","attrs":{"id":"af7f5956-5061-40e8-8544-f45061e747e2","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","text":"小结"},{"type":"hardBreak","attrs":{"id":"7cb3b602-0615-4f29-81f5-cf3fec92e643"}},{"type":"text","text":"偿债能力预警用\"三因子合击\"替代单一指标，既看长期杠杆、又看短期流动性、还看付息能力，是实体层风险判断的收口模型。"}]},{"type":"horizontalRule","attrs":{"id":"b1c109d8-0c9f-4823-8486-10d459f53d1a","isHoverDragHandle":false}},{"type":"paragraph","attrs":{"id":"89a8bf24-167a-448f-817b-90979d45cd16","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","text":"三个因子你最看重哪个？有没有踩中两个还活得好好的\"特例\"？评论区聊。"}]},{"type":"paragraph","attrs":{"id":"da37fac6-98d4-40bd-9258-0cc766331a37","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","text":"如果有用，点赞收藏关注，留下审计难题。下期预告：二级市场估值偏离预警（PE 历史分位 + 同业偏离）。"}]},{"type":"paragraph","attrs":{"id":"3a7ddea3-b3cc-4625-a74d-16d92ac82add","textAlign":"inherit","indent":0,"color":null,"background":null,"isHoverDragHandle":false},"content":[{"type":"text","text":"会计师事务所的一名注册会计师"}]}]}