题目山东宝山科技有限公司偿债能力分析摘要偿债能力就是企业偿还到期债务的接受能力或保证程度，包括偿还短期债务和长期债务的能力，是企业利益相关者最为关心的问题。企业有无支付现金的能力和偿还债务的能力是企业能否健康生存和发展的关键。企业的偿债能力是反映企业财务状况和经营能力的重要标志，而企业的利益相关者对企业偿债能力的评价就是公司财务分析的重要内容。如何解决偿债能力方面的问题，是国内外专家学者一直在研究的问题。本文利用财务分析中的偿债能力分析来对山东宝山科技有公司的财务状况进行分析，对该公司2017--2019年的财务数据进行分析，运用短期偿债指标和长期偿债指标进行具体分析，从而发现该公司偿债能力存在的问题,运用偿债能力分析的理论和思想阐释了公司在资金量的供给与需求、债务结构等方面的特点,并尽力为之提出改善建议。在此基础上，优化宝山科技有限公司的资产结构、增强企业偿债意识、制定合理的偿债计划等措施。关键词：偿债能力；宝山科技有限公司；偿债指标IAbstractSolvencyreferstothebearingcapacityordegreeofguaranteeforanenterprisetorepaymatureddebts,includingtheabilitytorepayshort-termandlong-termdebts.Itisthemostconcernedissueforenterprisestakeholders.Theabilityofenterprisestopaycashandrepaydebtsisthekeytothehealthysurvivalanddevelopmentofenterprises.Thedebtpayingabilityofanenterpriseisanimportantsymbolthatreflectsthefinancialconditionandoperatingabilityofanenterprise.Howtosolvetheproblemofsolvencyisaproblemthatexpertsandscholarsathomeandabroadhavebeenstudying.Thispaper,byusingfinancialanalysisofdebtpayingabilityanalysistoshandongbaoshantechnologyinthecompany'sfinancialsituationisanalyzed,onthecompanyfinancialdatain2017-2019wereanalyzed,andtheuseofshort-termsolvencyandlong-termsolvencyindicatorsspecificanalysis,tofindthecompanysolvencyproblems,applyingtheideaofsolvencyanalysistheoryandexplainsthecompanyintheamountofsupplyanddemand,thecharacteristicsofthedebtstructure,andtryourbesttoimprovementSuggestionsforit.Onthisbasis,measuressuchasoptimizingtheassetstructureofbaoshantechnologyco.,LTD.,enhancingtheawarenessofdebtrepayment,andformulatingreasonabledebtrepaymentplanaretaken.Keywords：Debtpayingability;Shandongbaoshantechnologyco.LTD;SolvencyindicatorsII目录摘要................................................................................................................................IIAbstract..................................................................................................................................III第一章绪论.......................................................................................................................11.1研究背景...................................................................................................................11.2研究的目的与意义...................................................................................................11.3国内研究现状...........................................................................................................21.4研究内容及方法.......................................................................................................3第二章偿债能力的相关理论.............................................................................................42.1偿债能力的含义.......................................................................................................42.2偿债能力分析指标...................................................................................................42.2.1短期偿债...
