摘要:小型微利企业是国民经济的重要组成部分，是市场经济中不可或缺的存在。在安排就业和促进国民经济发展等方面都具有重要影响。但是由于小型微利企业存在经营管理能力有限、利润空间小、综合实力和有潜力的人才几乎没有的特点，使得小型微利企业比其他中小型企业面临更多困境。尤其是其偿债能力的薄弱严重制约了企业的发展，企业偿债能力的强弱关乎企业的生死存亡，是企业健康发展的基本前提。本文首先通过对小型微利企业的标准进行界定，对比了国内外不同的标准，并分析了小型微利企业的重要性；在明确企业标准的前提下，分析了小型微利企业的外部竞争环境与自身特点，在分析外部环境时，通过pest分析法，从政治、经济、社会、技术四个方面论述外部环境。继而通过研究适合小型微利企业的偿债能力分析指标和影响小型微利企业偿债能力的因素两个方面入手，最后提出了增加企业偿债能力的四项建议：1.完善小型微利企业的财务分析能力，做到动态分析与静态分析相结合，表内分析与表外分析相结合；2.优化小型微利企业的资本结构3.政府采取相关扶持政策4提高商业银行服务水平。
关键词：小型微利企业；偿债能力；现金净流量
ABSTRACT:Small low-profit enterprises as an important part of the national economy. It is an economic power with special status in economic activity. To promote the development of the national economy and job placement have many important influences.But it has many shortcomings.For example, limited management capacity,small profit margins, little comprehensive strength and potential talent.So small low-profit enterprises face more difficulties than other small and medium-sized enterprises. Especially its weak solvency seriously restricts the development of enterprises, the strength of the firms' solvency concerns the survival of enterprises. It is the basic premise of the healthy development of enterprises. This paper first discusses the topics of the background and significance, and outlines research directions and research findings of scholars at home and abroad for a small profit. After defined by the standard of the small profit, compared to the different standards at home and abroad, and analyzes the the importance of small low-profit enterprises.Then,we analyze small low-profit enterprises external competitive environment and its own characteristics.As for the analysis of the external environment, PEST analysis from four aspects of the political, economic, social, technological discussed in the external environment. This paper studies the solvency analysis for small low-profit enterprises indicators and factors affecting the solvency of small low-profit enterprises. Finally the paper proposes to increase the firms' solvency four recommendations: 1. Improve the financial analysis of the small profit ability to combine dynamic analysis and static analysis , combine statement analysis and balance sheet analysis ;2 optimize the capital structure of the small profit; 3 the Government to take the relevant supporting policies 4 strengthen commercial banking services.
Keywords: Small low-profit enterprises; solvency; net cash flow
