摘 要偿债能力反映的是公司归还债务以及财务灵活性的能力。偿债能力是公司稳定健康发展的前提条件。公司的管理者、投资者、债权人等利益相关者都十分关注偿债能力的强弱。公司信用差不仅会影响公司的生产和运营，还会影响外部融资。因此，偿债能力分析是公司发展中不可缺少的重要组成部分。本文从企业偿债能力的角度分析了深圳晨光乳业公司发展状况存在的不足，还分析了近三年来的公司短期和长期偿债能力指标。最后，根据对现有不利因素和财务数据的分析提出了相对应的方案，从而使公司的管理者和投资者了解业务状况，做出准确的经济决策并实现可持续发展。关键词：深圳晨光 偿债能力 财务分析 Abstract Solvency reflects the company's ability to repay debt and financial flexibility. Solvency is a prerequisite for the company's stable and healthy development. Stakeholders such as the company's managers, investors, and creditors are very concerned about the solvency. Corporate credit gaps will affect not only the company's production and operations, but also external financing. Therefore, solvency analysis is an indispensable and important part of the company's development. This paper analyzes the shortcomings of the development status of Shenzhen Chenguang Dairy Company from the perspective of corporate solvency, and analyzes the company's short-term and long-term solvency indicators in the past three years. Finally, a corresponding plan was proposed based on the analysis of the existing unfavorable factors and financial data, so that the company's managers and investors can understand the business situation, make accurate economic decisions and achieve sustainable development.Key words: shenzhen chenguang solvency financial analysis目 录一、引言..................................................1二、偿债能力概述..........................................1（一）偿债能力的主要内容........................................1（二）影响偿债能力的因素.............................
