摘 要在市场经济快速发展的今天,企业的偿债能力关系到他的存亡。 偿付能力分析可以使企业提前做好应急措施。企业的偿债能力可分为两种含义,其中一种是反映企业承担债务的最大能力的主要因素,在筹集资金时要考虑。另一种是公司的信誉越高,表明公司声誉和价值越好,资金投入者的信心越大。因为有数据的支撑,公司的管理者才能了解公司的发展情况。偿债能力是财务分析的重要组成部分,它可以用来反映公司在其生产中面临的风险,也可以评估公司的偿还债务的能力。企业的收入和风险是可以通过分析偿债能力来反映的,投资者是否在优惠条件下可用,债务是否会被偿还。本文主要讨论了短期偿债能力和长期偿债能力的几个计算指标,并结合专业课学到的知识和本人的理解作,简单分析。本文通过对某工业技术有限公司偿债能力数据的分析研究,找出其中存在的风险因素,提出相应的解决措施,降低公司的财务风险,提升公司的财务管理能力,达到最佳发展。关键词:企业偿债能力; 流动资金; 变现能力; 现金持有量 Abstract With the rapid development of market economy, the solvency of enterprises is related to the survival and demise of enterprises. Solvency analysis can enable enterprises to play the role of quantity and emergency in advance. The solvency of an enterprise is divided into two aspects of the meaning; one is to reflect the enterprise can bear the maximum debt, enterprises must consider the main factors when raising funds. Second, the stronger the solvency, indicating that the enterprise has a better reputation and value of the existence of the significance, the trust of investment partners is stronger. Because of the support of data, the company's managers can understand the company's development. An important part of financial analysis is solvency, which can be used to reflect the risks existing in a company's production and operation, and is also a measure and evaluation of a company's ability to repay debts due. Solvency can indicate the return stake and risk of the enterp...