摘 要随着我国经济的快速发展，大多数企业从传统的经营模式变成了负债经营。负债经营能够使企业的现有资金充裕，缓解现金流短缺带来的一些问题，使企业经营者能够更大程度的占据市场，为企业制造更多的经济利润。同时，负债经营也存在着一定的风险。因此，企业经营者在最大程度的借用外来资金的时候，一定要加强对自身偿债能力的重视。本文通过研究上海健步文化有限公司 2017 年到 2019 年三年的财务报表，利用四项指标对健步文化的偿债能力进行分析，包括指标的上升或下降，偿债能力的提升或减弱。分析的结果显示，上海健步文化传播有限公司在偿债能力方面存在较大问题，包括应收账款与存货管理不善、资金意识薄弱、企业资本结构不够合理等问题。因此，针对公司所存在的问题提出有效的建议和措施，公司需通过提升应收账款与存货管理水平、加强企业资金管理、改善负债结构优化企业结构，从而可以对企业的发展有一个促进作用，形成一个科学完整的偿债能力指标体系，也对企业的可持续进步具有重要意义。关键词：短期偿债能力； 长期偿债能力； 指标分析 Abstract Most enterprises have changed from traditional business model to liability management. Debt management can make the existing capital of the enterprise abundant, alleviate some problems caused by the shortage of cash flow, enable the enterprise operators to occupy the market to a greater extent, and make more economic profits for the enterprise. However, there are risks in operating in debt. Consequently, business operators in the greatest extent to borrow foreign funds, we must strengthen their own debt-servicing attention.In this paper, through research striding culture co., LTD from 2017 to 2019, three years of balance sheet, income statement, using the current ratio, cash ratio, asset-liability ratio, the multiple of interest safeguard these four solvency indicators to deeply analyze the company's solvency, solvency indicators for firms have clear understanding. The analysis results show that Shanghai jianbu culture communication co., LTD. ...
