摘 要企业的偿债能力是了解企业财务状况核心分析之一，重视做好企业的偿债能力分析工作，是直接与企业的生存和发展相联系。本文主要以广州嘉禾制药有限公司为例，结合企业 2016 年－2018 年的财务数据对嘉禾制药的偿债能力进行分析，进而得知企业的发展及运营状况，发现企业在偿债能力方面存在的问题，例如：流动比率偏低、应收账款数额较大、企业内部对应收账款管理不够重视、企业存货管理不够科学、企业长期债务处置不够合理、资产运营过于保守。再结合实际情况，针对企业偿债能力方面存在的问题提出加强应收账款管理、注重企业存货科学管理、采取恰当的举债策略等建议，以帮助企业更好的发现和解决问题，以此提高企业自身的偿债能力，为推动企业更好的发展，奠定一定的基础。关键词：嘉禾制药 偿债能力 流动比率 AbstractCorporate solvency is one of the core analysis to understand the financial condition of the business, This is directly related to the survival and development of an enterprise. Taking Guangzhou Jiahe Pharmaceutical Co., Ltd. as an example, this paper analyzes the financial data of 2016-2018 based on the solvency of Jiahe Pharmaceutical Co, Ltd.Understand the development and operation of the company,to find out the problems existing in the enterprise's debt paying ability, such as flow If the dynamic ratio is low, the amount of accounts receivable is large, the internal accounts receivable management of the enterprise is not paid enough attention, the inventory management of the enterprise is not in place, etc., the long-term debt disposal of the enterprise is unreasonable.The operation is too conservative, combined with the actual situation, in view of the problems existing in the solvency of the enterprise, some suggestions are put forward, such as strengthening the management of accounts receivable, attaching importance to the scientific management of the enterprise's inventory, and adopting the appropriate debt strategy.in or...
