达特照明公司偿债能力优化探析.docxVIP

PAGE PAGE 15 摘要 企业能够偿债的能力一般是指一个企业能够偿还自身目前所欠企业债务的主要能力。偿债承担能力情况分析研究是国内公司财务内部经营状况的不可缺少的一部分，由此可以看到一些公司的内部间财务状况的经营管理水平以及未来的发展趋势,是作为衡量一个企业整体能否健康稳定生存和持续发展的重要关键。本文将以深圳达特照明科技股份有限公司为主要研究调查对象,通过分析整理其近三年的财务报表,计算达特照明公司的财务管理应用能力指标,对达特照明公司2016-2018年的长期偿债能力和短期偿债能力水平进行综合分析和统计判断,进而深入分析研究了解该企业长期偿债能力所存在的突出问题,发现达特照明公司存在闲置资金过多、资金利用率低、应收账款周转速度慢、短期负债过多导致企业资本结构不合理等突出问题。最后针对达特照明公司目前存在的这数个突出问题提出了如何拓宽企业投资项目充分利用企业闲置资金、如何提高应收账款周转速度、拓宽融资渠道完善企业资本结构和制定正确经营战略等优化企业运作等关于优化达特照明公司日常运作的具体建议。 关键词：达特照明 偿债能力 财务指标 财务状况 Abstract The ability of an enterprise to repay its debts generally refers to the main ability of an enterprise to repay its current debts to the enterprise. The analysis and research of debt paying ability is an indispensable part of the financial internal operation of domestic companies, from which we can see the operation and management level and future development trend of the internal financial situation of some companies, which is an important key to measure the healthy and stable survival and sustainable development of an enterprise as a whole. This paper will take Shenzhen date Lighting Technology Co., Ltd. as the main research object, through analyzing and sorting out its financial statements in recent three years, calculating the financial management application ability index of date lighting company, and comprehensively analyzing and statistically judging the long-term debt paying ability and short-term debt paying ability of date lighting company in 2016-2018, Furthermore, the outstanding problems existing in the long-term solvency of the enterprise are deeply analyzed and understood. It is found that there are many outstanding problems in date lighting company, such as excessive idle funds, low capital utilization rate, slow turnover of accounts receivable, and excessive short-term liabilities, which lead to the unreasonable capital structure of the enterprise. Finally, in view of the several outstanding problems existing in date lighting company, this paper puts forward som