中航光电科技股份有限公司偿债能力问题研究

AbstractIn the fierce competition in the market,debt operation is very common in variousenterprises,controlling the ratio of debt and assets in a reasonable category.It is one of thecurrent concerns of many managers to better improve the debt solvency through thedevelopment of enterprises .At present,the economic environment shows a trend ofeconomic slowdown and the epidemic factors more lead to the decline in the market salesefficiency of enterprises At this time,the debt pressure is prominent,and enterprises needto improve their solvency so as to realize their own sustainable development in the newbusiness environment.This paper analyzes the solvency of AVIC Optoelectronic Technology Co.,Ltd.,andfinds the solvency index the reasons of the liquidity of AVIC Optoelectronic Technology Co.,Ltd.,including the lack of financial risk warning,blind debt financing accounts receivablemanagement system is not standard and irregular credit policy These causes are excessiveinterest spending and decreased profitability .Finally put forward reasonable planning ofAVIC photoelectric technology co.,L TD.Short-term liabilities improve AVICphotoelectric technology co.,L TD.Accounts receivable turnover,improve the cost controlof AVIC photoelectric technology co.,L TD.Cost countermeasures to improve thecompany's profitability,in order to improve the solvency of AVIC photoelectric technologyco.,L TD.Then,improve the standardized construction capacity of the solvency system ofAVIC Optoelectronic Technology Co.,Ltd.,so as to promote the sustainable developmentof AVIC Optoelectronic Technology Co.,Ltd.Keywords:Solvency;Financial Indicators;Liabilities0