摘要随着经济发展，电源控制器在日常生活中快速发展和广泛应用，在生活上起着至关重要的作用。自电力的产生以来，电源控制器是电力与电器应用之间的媒介，使电源控制器竞争力随之增大。电源控制器在市场中的两极化明显，高低端产品需求量大，各种电源控制器企业能够为资本家带来收益的同时也承担着相应的负债，对此，企业偿债能力的分析显得尤为重要。本文中首先通过理解偿债能力的背景作用以及它的重要性，从而引申分析北京汇能精电股份有限公司的偿债能力的现状，从公司现状中通过对公司短期和长期偿付能力指标的分析，可以发现公司偿付能力存在的主要问题，系统分析出问题存在的原因有：资产负债率不高；流动资产质量不高，资本结构不够合理；经营活动产生的现金流量净额大幅减少以及偿债意识不够强烈等等。通过各项指标的数据以及结合公司实际情况，提议调整企业的资本结构以优化资产质量；降低生产成本、费用支出和增强企业偿债意识等方式提高企业偿债能力。关键词：偿债能力电源控制器北京汇能精电股份有限公司AbstractWiththemushroomoftheeconomy,thepowercontrollerisextensivelyusedinourdailylife,whichhasbecomeacriticalsectioninlife.Sincethegenerationofelectricpower,powercontrolleristhemediumbetweenelectricpowerandelectricalapplianceapplication,whichmakesthepowercontrollercompetitivepowerincrease.Thepolarizationofpowercontrollerinthemarketisobvious,thedemandofhigh-endandlow-endproductsislarge,allkindsofpowercontrollerenterprisescanbringbenefitstothecapitalists,butalsobearthecorrespondingliabilities,forwhich,theanalysisofenterprisedebtpayingabilityisparticularlyimportant.Inthispaper,firstofall,byunderstandingthebackgroundandimportanceofsolvency,wecanfurtheranalyzethecurrentsituationofthesolvencyofBeijingHuinengJingdianCo.,Ltd.,calculatetheindicatorsofshort-termsolvencyandlong-termsolvencyfromthecurrentsituationofthecompany,findoutthemainproblemsexistinginthesolvencyofthecompanythroughtheanalysisofshort-termandlong-termsolvency,andmakeasystematicanalysisThereasonsfortheproblemsare:lowassetliabilityratio;lowqualityofcurrentassets,unreasonablecapitalstructure;evidentreductionofnetcashflowisattributetorunningactivitiesandweakdebtpayingawareness..Accordingtothedataofvariousindicatorsandtheactualsituationofthecorporation,wearesupposedtoadjustthecapitalstructureoftheenterprise，whichcanimprovethequalityofassets;reduceproductioncosts,andenhancetheawarenessofdebtrepaymentoftheenterprisetooptimizethedebtrepaymentabilityoftheenterprise.Keywords:SolvencyPowercontrollerBeijingHuinengJingdianCo.LtdPAGE\*MERGEFORMAT21目录TOC\o"1-3"\h\uHYPERLINK\l"_Toc3916