摘 要企业偿债能力是指企业用其通过某种合法手段或者自由拥有所拥有的资产清偿债务的能力。偿债能力是企业到期还钱的承受能力。企业有没有可支撑长期可持续发展的能力是企业能否生存和健康发展的关键。企业偿债能力是反映可信度和信用程度的重要标志。通过对华兴玻璃偿债能力进行分析，发现企业短期偿债能力偏低，长期偿债能力正在逐年下降，主要存在存货占比较大，影响变现速度；可流动现金少，资金流动性低；资本结构不合理，财务结构风险高；盈利能力偏低，偿还利息能力较弱问题。为此，华兴玻璃应减少内部存货，提升变现速度；提高资金流动性，改善经营能力；优化资本结构，防范财务结构风险；增强盈利能力，制定合理的偿债计划。 关键词：华兴玻璃 短期偿债能力 长期偿债能力 资本结构 盈利能力 AbstractThe solvency of enterprises refers to the ability of enterprises to repay debts with the assets they own through some legal means or free ownership. Solvency is the ability of an enterprise to pay back the money when it is due. Whether an enterprise has the ability to support long-term sustainable development is the key to its survival and healthy development. Enterprise debt paying ability is an important symbol reflecting credibility and credit degree. Through the analysis of the debt paying ability of huaxing glass, it is found that the short-term debt paying ability of the enterprise is low, while the long-term debt paying ability is decreasing year by year. Less available cash, low liquidity; Unreasonable capital structure, high risk of financial structure; Low profitability, weak ability to repay interest. Therefore, huaxing glass should reduce the internal inventory and improve the liquidity rate. Improve capital liquidity and operating capacity; Optimizing capital structure and preventing financial structure risk; Enhance profitability, formulate a reasonable debt repayment plan..Keywords: Huaxing glass Short-term solvency Long-term so...
