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..................................................................................