摘要企业的偿债能力是对企业自身的财务状态和能力的一个直接反映，是用来衡量我国钢铁企业持续经营的实力的重要的经济指标。分析某个企业的偿付能力可以研究该企业可持续业务运营的能力以及风险，从而能够推测出该企业的未来的营业收入。本文分析了深圳大友钢铁公司的偿债能力现状，发现其偿债能力存在的一些问题，包括应收账款回笼慢导致短期偿债能力较弱；存货积压不利于提高短期债务的偿债能力；债务结构失调影响企业的短期偿债能力；财务结构不稳定导致长期偿债风险大的问题。这些问题都影响了公司的偿还债务的能力的提高，不利于公司的良性发展。为此，针对发现的这些问题，给出几个良好的建议，如强化应收账款的管理力度；提高企业竞争力度和推进技术创新；合理优化负债结构；优化财务结构以及合理地利用财务杠杆等措施。关键词：深圳大友钢铁公司偿债能力负债经营财务风险AbstractTheenterprisedebt-payingabilityisthereflectionoftheenterprise'sownfinancialstatusability,andisanimportantindextomeasuretheenterprise'soperatingability.Analyzingthesolvencyofanenterprisecanstudytheabilityandrisksoftheenterprise'ssustainablebusinessoperations,sothatitcanpredictthefutureoperatingincomeoftheenterprise.Basedontheanalysisofthecurrentsituationofthedebt-payingabilityofShenZhenDaYouIronandSteelCorporation,candiscovermanyissuesinitsdebt-payingability,includingthereturnofaccountsreceivableslowlyleadstoaweakshort-termsolvency;thebacklogofinventoryisnotconducivetoimprovingshort-termsolvency;theimbalanceofdebtcompositioninfluencetheshort-termdebt-payingabilityofcorporations;theinstabilityoffinancialstructureleadstohighlong-termdebtservicingrisk.Theseproblemsaffectthecompany'sabilitytopaydebtstoimprove,isnotconducivetothesounddevelopmentofenterprises.Tosolvetheseissues,thisarticlehandsinsomegoodsuggestions,suchasstrengtheningthemanagementofaccountsreceivable;improvethecompetitivenessoffirmandpromotetechnologicalinnovation;rationallyoptimizingthedebtstructure;optimizingthefinancialstructureandusingfinancialleveragereasonably.Keywords:ShenZhenDaYouIronandSteelCompanySolvencyOperationindebtFinancialrisk目录TOC\o"1-2"\h\uHYPERLINK\l"_Toc22078"一、引言PAGEREF_Toc220781HYPERLINK\l"_Toc11131"二、企业偿债能力概述PAGEREF_Toc111312HYPERLINK\l"_Toc1605"（一）企业偿债能力的概念PAGEREF_Toc16052HYPERLINK\l"_Toc16212"（二）企业偿债能力分析内容及相关指标PAGEREF_Toc162122HYPERLINK\l"_Toc27924"（三）企业偿债能力分析的作用PAGEREF_Toc279242HYPERLINK\l"_Toc31101"三、深圳大友钢铁公司偿债能力的现状PAGEREF_Toc