摘要经济在不断的发展中，财务分析的强弱直接关系到一个企业的经营能力高低，而对偿债能力的分析是确保一个企业能否按时偿还到期债务能力关键的一部分,其中包括偿还短期债务和长期债务的能力。而且一个企业有没有足够的现金支付和有没有偿债能力都能够影响一个企业能否健康的发展。本文根据亚腾电子深圳公司偿债能力管理的基础，揭示亚腾电子深圳公司偿债能力的现状，找出亚腾电子深圳公司偿债能力管理中存在的问题，例如经营活动中产生现金的能力较差、融资渠道窄 、资产负债率较高、资产流动性差等，并且针对这些问题进行评价分析，并列举出改善这些问题的建议和对策，如拓展销售渠道提高现金产生的能力、拓展融资渠道 、增加所有者权益降低资产负债率、处置闲置资产提高资产流动性等。因此，加强对企业的偿债能力的管理具有十分重要的意义。关键词：短期偿债能力 长期偿债能力 比率分析AbstractIn the continuous development of the economy, the strength of financial analysis is directly related to the level of an enterprise's operating ability, and the analysis of debt paying ability is a key part to ensure whether an enterprise can repay the maturing debt on time, including the ability to repay short-term debt and long-term debt. Moreover, whether an enterprise has enough cash payment and solvency can affect the healthy development of an enterprise. In this paper, according to the teng electronics shenzhen company solvency management, the basis of revealing the present situation of the company's solvency, accln electronic shenzhen, find out the teng electronics shenzhen company solvency management problems, such as the ability to generate cash from operating activities, financing channels narrow, asset-liability ratio is higher, and poor liquidity, and makes an analysis of the aiming at these problems, citing improvement Suggestions and countermeasures of these problems, such as expanding sales channels to improve the ability of cash generated, expand the financin...
