I摘 要偿债能力是指企业能否到期偿还长期债务和短期债务的能力，偿债能力对于一个企业来说是十分重要的，它的强弱关系到企业的生存和发展。2003 年以后，钢铁、煤炭等几大行业，发展缓慢，利润大幅度下降，产能过剩严重。很多企业结合供给侧都在进行信息升级和技术更新，所以偿债能力分析更加成为每个企业的财务分析必不可少的一部分，也使偿债能力分析具有深远而重大的理论意义和现实意义。本文首先对太原重工的偿债能力进行了分析，结合太原重工的实际情况详细分析了短期偿债能力和长期偿债能力，通过一系列的数据分析，找出太原重工偿债能力存在的问题及原因，太原重工没有合理的偿债计划；资本结构也有不合理的地方；同时自身的盈利能力在下降；管理层能力也有待提高。针对上述问题，建议太原重工制定合理的偿债计划，科学举债，加强对偿债资金的管理；优化自身的资本结构，加强管理层的管理，结合供给侧的要求，可以转型发展，多元化经营，提高企业的盈利能力。关键词：偿债能力；太原重工；资本结构优化 IIAbstractRepayment ability refers to the ability of an enterprise to repay long-term debt and short-term debt at maturity. Repayment ability is very important to an enterprise. Its strength is related to the survival and development of the enterprise. After 2003, iron and steel, coal,and other major industries were slow to develop, profits dropped sharply, and excess production capacity was serious. Many companies combine the supply side with information upgrades and technology updates. Therefore, the solvency analysis has become an indispensable part of each company's financial analysis. It also has far-reaching and significant theoretical and practical significance for solvency analysis.This article first analyzes the solvency of Taiyuan Heavy Industry, and analyzes short-term solvency and long-term solvency in light of the actual situation of Taiyuan Heavy Industry. Through a series of data analysis, it identifies problems existing in solvency of Taiyuan Heavy Industry. The reason is t...
