摘 要偿债能力是公司相关利益者最为关注的财务能力之一，偿债能力的大小，直接关系到公司持续经营能力的高低，是财务分析的重要组成部分。本文以仁硕电子为例，以偿债能力的基本理论为基础，应用所学知识，结合 2015 年到2018 年仁硕电子公司财务报表数据进行分析，从资产负债结构分析、流动结构分析和运营结构分析三种结构分析视角探讨了公司偿债能力，并提出了提高公司偿债能力的对策。问题表现在：应收账款管理不善问题；流动负债规模过大，需优化问题；资产结构不合理，盈利能力不足需改善问题；存货积压，公司变现能力弱问题等，提出了建立应收账款的内部控制制度和监控体系；优化负债结构，减少流动负债的比重；优化资产结构，提高盈利能力；加强资产管理，减少库存积压等措施。财务报表中的偿债能力反映了公司对到期的短期和长期债务的偿还能力，公司是否具备现金支付能力和偿债能力，是公司能否发展生存的关键，要增强公司的市场竞争力，使公司在竞争日益激烈的市场经济下不断发展壮大。因此，对公司偿债能力分析十分必要。关键词：仁硕电子公司 偿债能力 财务风险AbstractSolvency is one of the most concerned financial capabilities of the company's stakeholders. The size of solvency is directly related to the company's ability to continue operating, and is an important part of financial analysis. Taking renshuo electronics as an example, based on the basic theory of solvency, applying the knowledge learned and combining with the financial statement data of renshuo electronics from 2015 to 2018, this paper discusses the solvency of the company from the perspective of asset liability structure analysis, current structure analysis and operation structure analysis, and puts forward countermeasures to improve the solvency of the company. The problems are as follows: poor management of accounts receivable; excessive scale of current liabilities, which need to be optimized; unreasonable asset structure, insufficient profitability, which need to be improved; overstock of inventory, weak liquidity of the ...
