摘 要随着社会经济形势的不断发展变化、相关法律制度越来越规范，企业的诸多方面也发生着变化，尤其是其财务活动。但尽管如此，偿债能力分析仍是判断企业财务水平和经营活动的是否良好的标志之一。企业偿债能力的好坏也影响着企业管理者的决策和企业以后的发展道路。本文结合所学的知识，对雪莱特公司的偿债能力进行横向和纵向的比对，发现公司存在的各种问题。比如大量应收账款没收回，存在坏账风险；资金短缺，短期偿债能力较差；举债经营程度偏高，资本结构不合理；偿债管理混乱等。并提出加强应收账款的管理；扩宽融资渠道；调整优化公司结构，制定合理的偿债计划；完善公司管理机制，聘请专业人士进行管理的相应对策。希望对企业的发展有所帮助。关键词： 偿债能力 资本结构 资本成本 Abstract With the continuous development and change of the economic and social situation, the relevant legal system is more and more standardized, and many aspects of the enterprise are also changing, especially its financial activities. However, solvency analysis is still one of the indicators to judge the financial level and business activities of an enterprise. Combined with the knowledge learned, this paper makes a horizontal and vertical comparative analysis on the solvency of Snow Wright company, and finds out various problems of the company. For example, a large number of accounts receivable did not collect, there is a bad debt risk; Short of funds, short - term solvency is poor; Excessive leverage and unreasonable capital structure; The management of debt repayment is disordered and so on. And put forward to strengthen the management of accounts receivable; Expanding financing channels; Optimize the company structure and formulate a reasonable debt repayment plan; Improve the management mechanism of the company, employ professionals to manage the corresponding countermeasures. Hope to be helpful to the development of the enterprise. Keywords: Solvenc...
