達(dá)特照明公司償債能力優(yōu)化探析

摘要企業(yè)能夠償債的能力一般是指一個(gè)企業(yè)能夠償還自身目前所欠企業(yè)債務(wù)的主要能力。償債承擔(dān)能力情況分析研究是國(guó)內(nèi)公司財(cái)務(wù)內(nèi)部經(jīng)營(yíng)狀況的不可缺少的一部分，由此可以看到一些公司的內(nèi)部間財(cái)務(wù)狀況的經(jīng)營(yíng)管理水平以及未來(lái)的發(fā)展趨勢(shì),是作為衡量一個(gè)企業(yè)整體能否健康穩(wěn)定生存和持續(xù)發(fā)展的重要關(guān)鍵。本文將以深圳達(dá)特照明科技股份有限公司為主要研究調(diào)查對(duì)象,通過(guò)分析整理其近三年的財(cái)務(wù)報(bào)表,計(jì)算達(dá)特照明公司的財(cái)務(wù)管理應(yīng)用能力指標(biāo),對(duì)達(dá)特照明公司2016-2018年的長(zhǎng)期償債能力和短期償債能力水平進(jìn)行綜合分析和統(tǒng)計(jì)判斷,進(jìn)而深入分析研究了解該企業(yè)長(zhǎng)期償債能力所存在的突出問(wèn)題,發(fā)現(xiàn)達(dá)特照明公司存在閑置資金過(guò)多、資金利用率低、應(yīng)收賬款周轉(zhuǎn)速度慢、短期負(fù)債過(guò)多導(dǎo)致企業(yè)資本結(jié)構(gòu)不合理等突出問(wèn)題。最后針對(duì)達(dá)特照明公司目前存在的這數(shù)個(gè)突出問(wèn)題提出了如何拓寬企業(yè)投資項(xiàng)目充分利用企業(yè)閑置資金、如何提高應(yīng)收賬款周轉(zhuǎn)速度、拓寬融資渠道完善企業(yè)資本結(jié)構(gòu)和制定正確經(jīng)營(yíng)戰(zhàn)略等優(yōu)化企業(yè)運(yùn)作等關(guān)于優(yōu)化達(dá)特照明公司日常運(yùn)作的具體建議。關(guān)鍵詞：達(dá)特照明償債能力財(cái)務(wù)指標(biāo)財(cái)務(wù)狀況AbstractTheabilityofanenterprisetorepayitsdebtsgenerallyreferstothemainabilityofanenterprisetorepayitscurrentdebtstotheenterprise.Theanalysisandresearchofdebtpayingabilityisanindispensablepartofthefinancialinternaloperationofdomesticcompanies,fromwhichwecanseetheoperationandmanagementlevelandfuturedevelopmenttrendoftheinternalfinancialsituationofsomecompanies,whichisanimportantkeytomeasurethehealthyandstablesurvivalandsustainabledevelopmentofanenterpriseasawhole.ThispaperwilltakeShenzhendateLightingTechnologyCo.,Ltd.asthemainresearchobject,throughanalyzingandsortingoutitsfinancialstatementsinrecentthreeyears,calculatingthefinancialmanagementapplicationabilityindexofdatelightingcompany,andcomprehensivelyanalyzingandstatisticallyjudgingthelong-termdebtpayingabilityandshort-termdebtpayingabilityofdatelightingcompanyin2016-2018,Furthermore,theoutstandingproblemsexistinginthelong-termsolvencyoftheenterprisearedeeplyanalyzedandunderstood.Itisfoundthattherearemanyoutstandingproblemsindatelightingcompany,suchasexcessiveidlefunds,lowcapitalutilizationrate,slowturnoverofaccountsreceivable,andexcessiveshort-termliabilities,whichleadtotheunreasonablecapitalstructureoftheenterprise.Finally,inviewoftheseveraloutstandingproblemsexistingindatelightingcompany,thispaperputsforwardsomespecificsuggestionsonhowtooptimizethedailyoperationofdatelightingcompany,suchashowtobroadentheenterpriseinvestmentprojects,howtomakefulluseoftheidlefundsoftheenterprise,howtoimprovetheturnoverspeedofaccountsreceivable,howtobroadenthefinancingchannels,howtoimprovethecapitalstructureoftheenterprise,andhowtoformulatethecorrectbusinessstrategy.Keywords:DebtpayingabilityFinancialindexFinancialconditionDartled目錄TOC\o"1-2"\h\u一、引言 致謝回想過(guò)去四年一路走過(guò)來(lái)，父母親的疼愛，老師的悉心教誨，朋友們的愛護(hù)與幫助，讓我漸漸長(zhǎng)大，也慢慢走向成熟。在本文的撰寫過(guò)程中，由此至終都得到了黃慶泉老師的細(xì)心指導(dǎo)，從本文的選題，到論文開題報(bào)告、論文內(nèi)容思路的引導(dǎo)、文字語(yǔ)言的組織