摘要随着中国社会经济的快速发展，许多企业的经营理念和经营意识也在稳步提高。在当代社会，企业为了能够持续的发展和获取更多的效益，进行适当的负债经营是十分有必要的，有利于更好地帮助企业维持生产经营能力，促进经济发展。本文以广东信力科技股份有限公司（以下简称信力科技公司）为主体，首先描述偿债能力分析的背景及重要性，介绍了偿债能力的相关理论；再根据信力科技公司的财务数据，分析总结了公司的偿债能力现状；然后详细阐述了信力科技公司偿债能力存在的问题，如:应收账款占比大、资产结构不够理想、资金缺乏管理、债务筹资较少和负债成本高等；最后针对以上存在的问题进行综合分析并提出了减少应收账款、优化资产结构、提高资金的使用效率、加强资金管理、适当增加债务筹资等相关对策，进以改善该公司的偿债能力，更好地进行负债经营，提高公司发展能力，进而促进广东经济发展。关键词：偿债能力企业债务财务状况AbstractAsallaspectsofthecountryaremakingrapidprogressatthemoment,manycompaniesarealsostrengtheningtheirawarenessandphilosophyintheprocessofoperation.Incontemporarysociety,inordertosustainablydevelopandobtainmorebenefits,itisverynecessaryforenterprisestocarryoutappropriatedebtmanagement,whichisconducivetobetterhelpenterprisestomaintainproductionandoperationcapacity,andthuspromoteeconomicdevelopment.ThisarticletakesGuangdongXinliTechnologyCo.,Ltd.(hereinafterreferredtoasXinliTechnologyCo.,Ltd.)asthemainbody,firstdescribesthebackgroundandimportanceofsolvencyanalysis,andintroducestherelevanttheoriesofsolvency;andthenaccordingtothefinancialdataofXinliTechnologyCo.,Ltd.,Analyzedandsummarizedthecompany'scurrentsolvencystatus;thenelaboratedontheproblemsofXinliTechnology'ssolvency,suchas:largeproportionofaccountsreceivable,poorassetstructure,lackoffundsmanagement,lessdebtfinancingandhighdebtcosts,andfinally,fortheaboveproblemstoreduceaccountsreceivable,optimizeassetstructure,improvetheefficiencyoftheuseoffunds,strengthencapitalmanagement,appropriateincreaseindebtfinancingandotherrelatedcountermeasures,toimprovethecompany'ssolvency,betterdebtmanagement,improvethecompany'sdevelopmentcapacity,AndtopromoteGuangdong'seconomicdevelopment.Keywords:SolvencyCorporateDebtFinancialPosition目录TOC\o"1-3"\h\z\uHYPERLINK\l"_Toc2905"一、引言PAGEREF_Toc29051HYPERLINK\l"_Toc22279"二、偿债能力的相关理论PAGEREF_Toc222791HYPERLINK\l"_Toc28957"（一）偿债能力的概念PAGEREF_Toc289571HYPERLINK\l"_Toc3113"（二）偿债能力指标体系PAGEREF_Toc31132HYPERLINK\l"_Toc7433"三、信力科技公司偿债能力现状分析PAGEREF_Toc74332H