I江苏丰东热技术有限公司偿债能力问题分析摘 要在企业财务分析中一项必不可少的指标就是偿债能力，它折射出企业财务方面的好坏，不仅能够关系到企业的前途命运，还为一个企业的长期健康发展打下结实的基础。而对于偿债能力的分析更是对企业及企业相关利益团体有着十分重要的意义。文章对江苏丰东热技术有限公司的偿债能力进行分析，从流动比率、速动比率、现金比率、资产负债率、产权比率等角度对其偿债能力进行分析，找出了企业偿债能力存在的问题从产品积压过多、负债规模扩大、资本结构不尽合理和应收账款回收能力差这四方面，逐一进行分析，并根据问题得出相应的解决办法和改进建议有：加强库存管理、严格控制负债规模、优化资本结构和加强应收账款的管理，以达到提升企业偿债能力的目的。关键词：江苏丰东热技术有限公司；偿债能力；流动比率；速动比率IAbstractSolvency is an essential index in the financial analysis of enterprises, which reflects the good or bad financial situation of enterprises, relates to the future and destiny of enterprises, and is the basis for the long-term and healthy development of an enterprise. The analysis of solvency is of great significance to enterprises and related interest groups. This paper analyzes the solvency of Jiangsu Fengdong Thermal Technology Co., Ltd., analyzes its solvency from the aspects of current ratio, quick ratio, cash ratio, asset-liability ratio, property right ratio and interest guarantee multiple, and finds out that the problems existing in enterprises are: excessive backlog of products, expansion of debt scale and poor quality of fixed assets. And according to the problem to get the corresponding solutions and improvement suggestions: strengthen inventory management, strictly control the scale of liabilities, appropriate control of fixed assets and other measures to achieve the purpose of enhancing the solvency of enterprises. Keywords:Jiangsu Fengdong Thermal Technology Co., Ltd.; Solvency;Current ratio;...
