兔宝宝公司的研发投入对偿债能力的影响研究

A Study on the Impact of Rabbit's R&D Investment on Solvency

选用2015—2020年的财务数据,对兔宝宝公司的研发投入对偿债能力的影响进行分析。研究发现,研发投入对短期和长期偿债能力有负向影响,对支付债务利息能力没有影响。其偿债能力低的原因为公司近几年研发产品不受欢迎、研发期内难以取得利润和应收账款管理欠缺。提出了要宣传环保理念、开发新业务以及加强应收账款管理的建议。

This paper selected financial data from 2015-2020 to analyze the impact of Rabbit's R&D investment on solvency.It found that R&D investment has a negative impact on short-term and long-term solvency,and no impact on the ability to pay interest on debt.The reasons for its low solvency are the unpopularity of the company's R&D products in recent years,the difficulty of making profits during the R&D period and the lack of accounts receivable management,and suggestions are made to promote the concept of environmental protection,develop new business and strengthen accounts receivable management to improve solvency.