目录摘要...........................................................IAbstract.......................................................I一、引言.......................................................1二、文献综述...................................................1（一）国内研究综述..........................................1（二）国外研究综述..........................................2三、偿债能力的概述.............................................3（一）偿债能力的含义........................................3（二）偿债能力指标的相关概念................................3四、格力电器公司偿债能力分析...................................4（一）短期偿债能力分析......................................4（二）长期偿债能力分析......................................6五、分析总结...................................................8六、格力电器公司偿债能力的优化策略.............................9（一）优化资本结构..........................................9（二）制定合理的偿债计划....................................9（三）提高盈利能力.........................................10（四）增强偿债意识.........................................10参考文献......................................................11企业偿债能力分析——以格力电器为例摘要：企业偿债能力分析是指对企业能够反映自身偿还债务能力的相关指标进行计算后，对所得结果进行分析的一个过程，包含短期和长期两个方面的偿债能力分析。企业的偿债能力大小在很大程度上决定了该企业未来能否健康稳定的发展下去，而在日常的偿债能力分析过程中，最关键的便是对可以反映企业偿债能力的相关指标的数值计算。偿债能力指标的大小能够较为客观的反映企业整体的偿债能力，企业的偿债能力已经不仅仅是企业自身关注的财务因素，也更是企业外部的利益相关者们非常关心的企业数据。所以，对于企业自身而言，若想在经营过程中不断地吸引投资以及筹集发展所需的资金，必须要重视对企业偿债能力的增强。本文以国内知名上市公司格力电器为例，借助计算相关的偿债能力分析指标，并且对所得数据进行定性与定量分析，探究格力电器在偿债能力方面的问题，并且结合数据和计算结果提出合理建议，帮助格力电器未来更好的存续和发展。关键词：格力电器；影响因素；偿债能力分析；优化策略AnalysisonthesolvencyofEnterprises--TakingGREEelectricapplianceasanexampleAbstract：Theanalysisofthesolvencyoftheenterprisereferstoaprocessofanalysisoftheresults,includingtwoaspectsofshort-termandlong-termsolvencyanalysis.Thesizeoftheenterprise'ssolvencydetermineswhethertheenterprisecandevelophealthilyandstablyinthefuture,andintheprocessofdailysolvencyanalysis,themostimportantthingistocalculatethenumericalcalculationoftherelevantindicatorsthatcanreflectthesolvencyoftheenterprise.Thesizeofthedebtsolvencyindexcanobjectivelyreflecttheoverallsolvencyoftheenterprise.Thesolvencyoftheenterpriseisnotonlythefinancialfactorthattheenterprisepaysattentionto,butalsotheenterprisedatawhichthestakeholdersconcernedverymuch.Therefore,fortheenterprisesthemselves,iftheywanttoattractinvestmentandraisethefundsneededintheprocessofoperation,wemustpaymoreattentiontothestrengtheningofthesolvencyoftheenterprises.Thispaper,takingGREEelectricapplianceofwell-knownlistedcompanyinChinaasanexample,usesthecalculationofrelateddebtsolvencyanalysisindex,andcarriesoutqualitativeandquantitativeanalysisontheobtaineddata,explorestheproblemsofGREEelectricapplianceindebtpayingability,andputsforwardreasonablesuggestionswithdataandcalculationresultstohelpGREEelectricalappliancetobebetterinthefuture.Keywords:...
