摘要2001年，中国有幸进入WTO，随之使得国内电子产业得到飞速成长。因为世界经济联系更加紧密，使得市场竞争愈加残酷，促使我国电子行业面对日益严峻的风险。我国电子公司要想在上述竞争环境中得以稳固生长，必需寻求方法提高自身综合能力，而反映公司竞争能力的一个重要因素即是偿债能力，上述能力的强和弱都和公司财务情况有着密不可分的关系，是否到期去偿还债务，侧面展现出公司财务具体情况探索电子行业偿债的能力与怎样使得偿债能力进步是对我国电子行业的生长兼具有不可或缺的促进作用。本文在这样的大背景下首先搜集并整理了大量的国内外相关文献，然后再此基础上对偿债能力等相关理论做了简要的概述，然后采用案例分析法、数据对比法，结合当前经济条件、行业市场对其偿债能力做了分析，并对宇顺电子偿债能力存在的问题也做了分析，最后则提出针对性优化建议，以此降低宇顺电子的财务风险，促进企业的稳固发展。关键词：宇顺电子，财务状况，偿债能力ABSTRACTSinceChinajoinedtheWTOin2001,thedevelopmentoftheelectronicindustryinChinahasbeenmoreandmorecloselyfollowedbytheworld.Withtheglobalizationoftheworldeconomy,aswellastheincreasinglyfiercemarketcompetition,China'selectronicenterprisesarefacingincreasinglyseverechallenges.Electronicenterprisesinourcountryifwewanttosurviveanddevelopinsuchacompetitiveenvironment,wemustseekwaystoimprovetheircompetitiveability,debtpayingabilityisanimportantaspectofenterprisecompetitionability,iscloselyrelatedtothesolvencyofqualityandenterprisefinancialsituation,timelyrepaymentofdebts,reflectsthequalityofthefinancialsituationofenterprises.IthasimportanttheoreticalsignificanceandreferencevaluetostudythesolvencyofChina'selectronicindustryandhowtoimprovetheabilityofpayingdebtservicetothedevelopmentofChina'selectronicindustry.Underthisbackgroundthearticlefirstlycollectandorganizealargenumberofrelatedliteratureathomeandabroad,andthenonthefoundationofsolvencyandotherrelatedtheoriestodoabriefoverview,andthenusesthemethodofcaseanalysis,datacomparisonmethod,combinedwiththecurrenteconomicconditions,industrymarket,analyzesitssolvency,andanalysisofexistingelectronicsolvencyproblemsofqualityfinally,putforwardsuggestions,inordertoreducethefinancialriskofYuShunElectronicsenterprises,topromotethefurtherdevelopmentofenterprises.Keywords:YuShunElectronics,Financialcondition,solvency目录摘要..................................................................IABSTRACT..............................................................II1绪论.................................................................11.1研究背景和意义...................................................11.1.1研究背景......................................................11.1.2研究意义......................................................11.2国内外研究现状...................................................11.2.1国内研究现状..................................................11.2.2国外研究现状..................................................21.3研究思路与方法...................................................31.3.1研究思路......................................................31.3.2研究方法......................................................42相关概念和理论基础...................................................52.1偿债能力概念.....................................................52.2偿债能力衡量指标.................................................52.2.1短期偿债能力指标..............................................52.2.2长期偿债能力指标...................................
