摘要随着互联网全球经济一体化和经济市场诚信化体系建设步伐逐渐加快，新时代下的企业经营融资手段多种多样，举债经营便是最为常见的一种手段。对采用这类融资策略的企业进行偿债能力分析，也逐渐成为了越来越多学者研究的焦点。针对企业偿债能力进行分析，不仅能够及时发现企业投资中存在的问题，为企业发展筹资和投资决策提供参考，同时通过测定企业偿债能力，可以提高企业资金周转和利用效率，对企业健康生存和发展经营意义重大。而企业偿债能力分析主要是用来反映企业在特定时间内偿还债务的支付能力，可分为长期偿债能力和短期偿债能力，对其分析可以系统全面掌握企业资金周转运营中潜在的风险，为企业战略决策提供依据。本文从烟台冰轮集团有限公司的实际状况出发，通过分析该公司的长短期偿债能力的各项比率，研究结果表明，尽管烟台冰轮集团在市场中具有较强的竞争力，但是其在偿债能力方面依然存在较多问题，亟待解决。在研究中发现，烟台冰轮集团中较为严重的偿债风险有：流动资产占资产总额的比例过重、流动负债占负债总额的比例过重、没有明确的偿债计划等。烟台冰轮集团要是实现企业健康长久稳定发展，就必须针对这些风险问题，积极采取相应的对策措施，通过提高盈利能力、降低流动资产比例等手段在科学增强企业偿债能力，以适应新时代环境下的经济浪潮。关键词：偿债能力；应收账款周转；优化资本结构题目：烟台冰轮集团有限公司偿债能力问题分析2AbstractWiththegradualaccelerationoftheglobaleconomicintegrationoftheInternetandtheconstructionofacreditworthysystemintheeconomicmarket,therearevariousfinancingmethodsforbusinessoperationsinthenewera,anddebtmanagementisthemostcommonmethod.Thesolvencyanalysisofcompaniesthatadoptthistypeoffinancingstrategyhasgraduallybecomethefocusofresearchbymoreandmorescholars.Analyzingthesolvencyofacompanycannotonlydiscoverproblemsincorporateinvestmentinatimelymanner,butalsoprovideareferenceforcorporatedevelopmentfinancingandinvestmentdecision-making.Atthesametime,bymeasuringthesolvencyofthecompany,itcanimprovetheefficiencyofcorporatecapitalturnoverandutilization,andcontributetothehealthysurvivalofthecompany.Andthedevelopmentofoperationisofgreatsignificance.Theanalysisofcorporatesolvencyismainlyusedtoreflectthesolvencyofthecompanytorepaydebtswithinacertainperiodoftime.Itcanbedividedintolong-termsolvencyandshort-termsolvency.Itsanalysiscansystematicallyandcomprehensivelygraspthepotentialrisksincorporatecapitalturnoveroperations.,Provideabasisforcorporatestrategicdecision-making.ThisarticlestartsfromtheactualsituationofYantaiBinglunGroupCo.,Ltd.andanalyzesthecompany’slong-termandshort-termdebtsolvencyratios.TheresultsshowthatalthoughYantaiBinglunGrouphasstrongcompetitivenessinthemarket,itisstillrepayingdebts.Therearestillmanyproblemsincapacity,whichneedtobesolvedurgently.Intheresearch,itisfoundthatthemoreseriousdebtrepaymentrisksinYantaiBinglunGroupinclude:theproportionofcurrentassetstototalassetsistooheavy,theproportionofcurrentliabilitiestototalliabilitiesistooheavy,andthereisnocleardebtrepaymentplan.IfYantaiBinglunGroupachieveshealthy,long-termandstabledevelopmentofthecompany,itmustactivelytakecorrespondingcountermeasurestoaddresstheserisks,andscientificallyenhanceitssolvencybyimprovingprofitabilityandreducingtheproportionofcurrentassetstoadapttotheenvironmentofthenewera.Economicwave.Keywords:solvency;accountsreceivableturnover;optimizethecapitalstructure目录摘要.............................................................................................................................IABSTRACT...........................................
