第I页摘要现如今，企业的偿债能力已然成为一个企业生存能力的生命线，它与企业能够走得多远存在密切联系。可以说，随着企业偿债能力的增强，其财务生存能力也会有所提高。不管哪个企业，长期偿债和短期偿债是其必须要面对的。企业的偿债能力强弱，决定了企业的整体发展。因此，分析研究偿债能力一方面便于经营者做出正确投资决策，把投资风险降到最低，一方面有利于企业未来发展。显而易见，在企业财务分析中，偿债能力的重要性。对于企业来说，偿债能力是其前行的保障。本文以快销品烘焙行业的领军企业桃李面包为研究对象，选取该企业2018年到2020年的财务数据，探究其偿债能力相关指标。同时，分别评价桃李面包的长期偿债能力和短期偿债能力。在研究后可知，桃李面包偿债能力薄弱，应针对其短板切实加强，引导企业增强自身生存能力和偿债能力，延长企业发展寿命。关键词：桃李面包短期偿债能力长期偿债能力AbstractNowadays,thesolvencyofacompanyhasbecomethelifelineofacompany'sviability,anditiscloselyrelatedtohowfarthecompanycango.Itcanbesaidthatasacompany'sdebtsolvencyincreases,itsfinancialviabilitywillalsoimprove.Nomatterwhichcompany,long-termdebtrepaymentandshort-termdebtrepaymentmustbefaced.Thesolvencyofanenterprisedeterminesitsoveralldevelopment.Therefore,analyzingandstudyingdebtsolvency,ontheonehand,facilitatesmanagerstomakecorrectinvestmentdecisionsandminimizesinvestmentrisks,第II页ontheonehand,itisbeneficialtothefuturedevelopmentofenterprises.Obviously,theimportanceofsolvencyincorporatefinancialanalysis.Forenterprises,solvencyistheguaranteeoftheirprogress.ThisarticletakesTaoliBread,aleaderinthefast-movingbakeryindustry,astheresearchobject,selectsthefinancialdataofthecompanyfrom2018to2020,andexploresitssolvencyrelatedindicators.Atthesametime,evaluatethelong-termandshort-termsolvencyofTaoliBreadrespectively.Afterthestudy,itcanbeseenthatthesolvencyofTaoliBreadisweak,anditshouldbestrengthenedinresponsetoitsshortcomings,andthecompanyshouldbeguidedtoenhanceitsownviabilityandsolvency,andextendthelifeofthecompany'sdevelopment.KeyWords:Peachandplumbread;Short-termsolvency;Long-termsolvency第III页目录摘要...............................................................................................................................................IAbstract............................................................................................................................................II一、绪论..........................................................................................................................................1（一）研究背景..............................................................................................................................1（二）研究目的及意义..................................................................................................................11.研究目的...............................................................................................................................12.研究意义...............................................................................................................................1（三）文献综述..............................................................................................................................21.国外文献综述.......................................................................................................................22.国内文献综述..................................................................................
