摘 要企业拥有偿债能力就是说这企业具备一定资产能够在约定内归还欠债的能力。一个企业偿还债务的能力关系到它未来的发展。偿债能力很大程度上标志着这个企业的财务状况以及更深层次的经营能力。企业能否存活以及能否充满活力、朝气蓬勃地发展都与企业的偿债能力的强弱息息相关因此，企业想要发展壮大，想在瞬息万变的市场竞争中存活就一定要保证自己有一个良好的偿债能力。本文主要以木业有限公司自 2017 年到 2019 年三年的资产负债表中的数据为对象，采用实地考察法、案例分析法、文献分析法等研究方法，借助图表形式归纳和分析数据，从流动比率、速动比率、资产负债率、权益乘数这四项指标的详细分析对该公司的偿债能力进行深入探析。分析的结果显示，木业有限公司在偿债能力方面存在较大问题，包括应收账款与存货管理不善、费用投放相对较大、企业资本结构不够合理等问题。因此，针对公司所存在的问题提出以下有效的建议和措施，公司需通过提高应收账款与存货的周转速度、提升资金利用率、优化企业结构，从而可以对企业的发展有一个促进作用，形成一个科学完整的偿债能力指标体系，也对企业的可持续发展具有重要意义。关键词：偿债能力；偿债能力指标；数据分析AbstractThe enterprise has the ability to repay debts, which means that the enterprise has the ability to repay debts with certain assets. The ability is related to its future development. The ability to pay debt largely marks the company's financial position and deeper operating capacity. This paper mainly takes the data in the balance sheet of Suzhou David Wood Co., Ltd from 2017 to 2019 as the object, uses the method of data operation and comparison, sums up and analyzes the data in the form of chart, from the four solvency indicators of current ratio, quick ratio, asset-liability ratio and equity multiplier, and makes a thorough analysis of the solvency of the company, and has a clear understanding of the status of various debt service indicators of the enterprise. The results of the analysis show that Suzhou David Wood Co., Ltd. has big prob...
