摘 要高新技术企业作为高新技术及其产品的研发生产的主要培养基地,要求企业拥有极高的高新技术研发能力与巨大的资本投入,关键技术往往开发难度巨大,同样也有相对应的高经济、高社会收益。企业的偿债能力是企业管理者、投资者双方高度注意的经营要素,随着我国经济体制的不断完善与发展,各行业领域企业雨后春笋般迸发,同行业的市场竞争愈发激烈,一个企业偿债能力的强弱关系着企业生存与发展。本文通过分析广东银禧科技股份有限公司的流动比率、速动比率、现金比率、存货比率、资本周转率、资产负债率、净资产负债率等指标,发现该公司存在销售能力中等偏低,产品竞争力弱;企业管理者市场决策偏差;企业资产变现能力较弱;缺乏风险评估机构等问题,并对应提出提升自身销售能力,增强产品竞争力;增强管理层的财务意识;优化资本结构与财务杠杆;加强风险意识与风险管理等建议,帮助企业在竞争激烈的环境中健康稳步发展。关键词:偿债能力 负债比率 内部控制 现金流量AbstractAs the main training base for the r&d and production of high-tech and its products, high-tech enterprises are required to have extremely high r&d capability and huge capital investment. The development of key technologies is often difficult, and they also have corresponding high economic and social benefits. With the continuous improvement and development of China's economic system, enterprises in various fields spring up like spring rain and the market competition in the same industry becomes increasingly fierce. The strength of an enterprise's solvency is related to its survival and development. This paper analyzes the current ratio, quick ratio, cash ratio, inventory ratio, capital turnover ratio, asset-liability ratio, net asset liability ratio and other indicators of Guangdong Silver Age Sci & Tech Co.,Ltd., and finds that the company has medium low sales ability and weak product competitiveness. Market decision deviation of enterprise managers; The liquidity of enterprise assets is weak; Lack of risk a...