摘要:小型微利企業是國民經濟的重要組成部分，是市場經濟中不可或缺的存在。在安排就業和促進國民經濟發展等方面都具有重要影響。但是由于小型微利企業存在經營管理能力有限、利潤空間小、綜合實力和有潛力的人才幾乎沒有的特點，使得小型微利企業比其他中小型企業面臨更多困境。尤其是其償債能力的薄弱嚴重制約了企業的發展，企業償債能力的強弱關乎企業的生死存亡，是企業健康發展的基本前提。本文首先通過對小型微利企業的標準進行界定，對比了國內外不同的標準，并分析了小型微利企業的重要性；在明確企業標準的前提下，分析了小型微利企業的外部競爭環境與自身特點，在分析外部環境時，通過pest分析法，從政治、經濟、社會、技術四個方面論述外部環境。繼而通過研究適合小型微利企業的償債能力分析指標和影響小型微利企業償債能力的因素兩個方面入手，最后提出了增加企業償債能力的四項建議：1.完善小型微利企業的財務分析能力，做到動態分析與靜態分析相結合，表內分析與表外分析相結合；2.優化小型微利企業的資本結構3.政府采取相關扶持政策4提高商業銀行服務水平。

關鍵詞：小型微利企業；償債能力；現金凈流量

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