摘要:企业偿债能力是反映企业财务状况和经营能力的重要标志，企业有无支付现金的能力和偿还债务能力，是企业能否生存和持续健康发展的关键。企业偿还各种到期债务的能力大小，是决定企业财务状况优劣的基本要素之一。

　　　对企业偿债能力进行科学合理地评价，既关系到企业财务风险乃至经营风险是否得以有效地控制，也关系到与企业有关的投资者、债权人及社会公众的经济利益。所以在市场经济条件下开展经营活动的现代企业，其偿债能力是衡量企业财务管理的核心内容。

　　　本文根据偿债能力分析的相关知识，利用比较分析法，比率分析法和趋势分析法对华侨城A公司的财务报表进行分析，计算、评价了该公司的偿债能力，并提出了几点提高偿债能力的建议。

关键字：偿债能力  比率分析  比较分析

ABSTRACT:Corporate solvency is an important sign reflecting the financial standing and operating capabilities of a company. Whether a company has the ability to maintain good cash flow and pay back debts is the key to the company's ability to survive and sustain healthy development. And how well a company can repay various maturing debts is the determing factor in evaluating the merits of a company's financial position.

　　　Properly and systematically evaluating the solvency of a company relates both to the effective control of the company's financial and operating risks and the financial interests of the related investors, creditors and the public. Therefore, for a modern enterprises operating in a market economy, its solvency is a core element in measuring the company's corporate financials.

　　　Relying on related knowledge in solvency analysis, this thesis evaluates the financial reports of the OCT Company and analyze the solvency of the company using comparative analysis, ratio analysis and trend analysis, and made several recommendations on how to improve the solvency. 

Keywords:  Solvency; Ratio Analysis; Comparative Analysis