摘要企业偿还到期债务能力称为偿债能力，其中就包括本金和利息。公司的偿债能力体现在资金的合理规划和有效利用上，这也是反映公司的是否能够合理分配和利用资金的能力，企业的经济实力也是通过偿债能力体现。偿还短期债务和长期债务的能力可以反映出企业是否有雄厚的资金链以及经营的能力，展现短期债务和长期债务的能力的总称为偿债能力。在对企业的经营能力是否可持续发展以及风险性大小进行考察，可达到解析公司的偿债能力，并可对企业未来的收益有一定的预测能力和逐渐优化企业的财务结构，以达到企业经济结构趋于优化。本文的研究对象为保利有限公司，通过研究该公司近三年的财务报表，并利用大学所学的专业知识和文献辅助知识等，对该公司的在 2016 至2018 年的偿还能力进行分析。最后总结出保利有限公司存在负债结构不合理、资产内部结构不合理、短期偿债能力表现较弱、长期偿债能力表现一般、存货积压过多等问题，并给出了企业应该调整负债结构、优化资产结构、增强偿债能力意识等措施，使保利有限公司的偿债能力得到进一步增强，使保利有限公司走得更加稳健。关键词： 偿债能力 流动比率 资产负债率 对策 Abstract The ability of an enterprise to repay its due debts is called solvency, which includes principal and interest. The company's solvency is reflected in the reasonable planning and effective use of funds, which also reflects the company's ability to allocate and use funds reasonably, and the economic strength of the company is also reflected through the solvency. The ability to repay short-term debt and long-term debt can reflect whether an enterprise has a strong capital chain and the ability to operate. The ability to show short-term debt and long-term debt is called solvency. In order to optimize the economic structure of the enterprise, we can analyze the solvency of the company, predict the future earnings of the enterprise and optimize the financial structure of the enterprise. The research object of this paper is poly Co., Ltd. through studying the financial statements of the...
