摘 要随着我国经济改革发展，园林产业也将进入一个全新的发展阶段。在新市场环境下园林行业出现新契机，PPP 模式将成为园林市场承接工程的重要方式。但是 PPP 项目一般投资规模大、建设运营周期长、面临的风险因素错综复杂。本文通过文献分析法和案例分析法，对东方园林 2013-2017 年财务数据，从负债整体情况、负债期限、负债类型进行分析，从中发现问题和疑点，从而提出相应的建议和措施。关键词：负债结构；东方园林；偿债能力ABSTRACTChina's economic reform is the development of the landscape industry has entered a new stage of development. The market environment in garden industry in a new instrument, the ppp model in the project. It is an important way of ppp project. however, the scale of investment the construction and operation of apron, the risk factors of complex data analysis method and case analysis method, through the east garden 2013 - 2017 years financial data in the case of fan, fan model, through the analysis of the problem and analysis of the results and the points of discovery according to suggestions and measures the proposed.Key words: Debt structure; Oriental Garden; Solvency目 录一、绪论..........................................................................................................................................1（一）背景及意义...................................................................................................................11.背景...............................................................................................................................12.意义...............................................................................................................................1（二）文献综述.......................................................................................................................21.国外研究现状........................................................................................................
