梦辰科技公司偿债能力存在的问题及解决措施 会计学毕业论文.docxVIP

摘　要 民营中小企业是我国社会主义市场经济体系的重要组成部分，它在解决就业，创新等方面具有独特的作用。在我国的现阶段，民营企业多数存在规模较小，实力较弱等问题，导致其对于社会主义市场经济体系的作用无法完全得到发挥。因此，民营中小企业需要扩充其经营规模。股权融资与债务融资是实现企业资本扩张的主要途径，而偿债能力，又与企业进行债务融资息息相关。 本文以梦辰科技有限公司的相关数据为基础，通过分析计算其偿债能力相关指标发现，公司存在短期偿债能力较弱，长期偿债能力存在不足，其他影响偿债能力的因素存在不确定性风险等问题。对此，文章分别针对几项问题，提出了公司应当加强流动资产使用管理，提升经营管理水平，加强财务风险意识等解决措施。偿债能力的大小直接影响着整个企业的生产、运营、发展和进步。解决公司面临的偿债能力问题有利于帮助中小企业顺利成长，有利于促进我国经济水平的发展提高。 关键词：梦辰科技；短期偿债能力；长期偿债能力；解决措施 Abstract Private small and medium-sized enterprises are an important part of Chinas socialist market economic system, which plays a unique role in solving employment, innovation and so on. At the present stage of our country, most of the private enterprises have the problems of small scale and weak strength, which leads to their role in the socialist market economy system can not be fully realized. Therefore, private small and medium-sized enterprises need to expand the scale of their operations. Equity financing and debt financing are the main ways to realize the capital expansion of enterprises, and the ability to repay debts is closely related to the debt financing of enterprises. Based on the relevant data of DreamWorks Technology Co., Ltd., this paper finds that the company has weak short-term debt repayment ability, insufficient long-term solvency, and other factors affecting the ability to repay debt, such as uncertainty risk. In view of this, the paper puts forward some measures, such as strengthening the management of current assets, improving the management level and strengthening the awareness of financial risk, aiming at several problems respectively. The size of solvency has a direct impact on the production, operation, development and progress of the whole enterprise. Solving the problem of debt repayment ability faced by the company is conducive to helping small and medium-sized enterprises to grow smoothly and to promoting the development of Chinas economic level. Key words: Dream Chen technology; short-term solvency; long-term solvency; settle