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1、Corporatesolvencyanalysis[Abstract]Withtheglobaleconomicintegrationandthedevelopmentofamoderncrediteconomy,debtmanagementhasbecomeanimportantmeansoffinancingamodernenterpriseandstrategy.Therationaluseofleverage,financialleveragetobringbenefitstotheenterp
2、rise,effectivelyimprovethereturnonequity,butatthesametime,thedebtwillalsogiveenterprisesthepotentialfinancialrisk,oreventheriskofbankruptcy.Intheinvestmentbeforethesolvencyofthebusinessanalysis,enterprisepredictriskandprotectbusinessinterestsinaneffectiv
3、eway.[Keywords:]short-termliquidityfactorsaffectinglong-termsolvencycapitalstructure1,short-termsolvencyanalysis1.Short-termliquidityismainlymanifestedincorporatedebtmaturitytherelationshipbetweenthedisposableliquidassets,themainmeasureofacurrentratio,qu
4、ickratio.(1)Thecurrentratioistheratioofcurrentassetstocurrentliabilities.Thecurrentratioreflectsthecompany’sliquidassetsavailabletopaycurrentliabilitiesoftheextentofthegreaterliquidityratio,indicatingthestrongertheshort-termsolvency.Ifacompanycurrentrati
5、oincreasedyearbyyear,thentheshort-termsolvencytendstoimproveandenhancethecontrary,thentheshort-termsolvencytendstoreducebusinessriskhasincreased.(2)Thequickratioistheliquidassetstocurrentliabilitiesratio.Thehighertheratio,indicatingthestrongerthesolvency
6、ofenterprises.Generallyconsideredthattheratioofthevalueofamorereasonable.2.Theexistingsolvencyanalysis,currentratio,quickratioareallbuiltontheliquidationbasisratherthanonthebasisofcontinuingoperations.However,enterprisesmustsurviveallthecurrentassetscann
7、otberealizedtorepaycurrentliabilities,itisnotpossibletorealizeallitsassetstorepaycorporatedebt.(1)CashgeneratedfromoperatingactivitiesinthecapacityofEnterprisesinthebusinessactivitiesoftheabilitytogeneratecashdependsonthesizeandgrowthincorporatesales,cos
8、ts,andtheproportionofexpenditureonchangesincreditpolicy,assetmanagementefficiency,theexternalenvironmentsinchangeandadaptabilityofenterprisesandotherfactors.Analysisinthisareacanbecarriedoutfromthefollowingtwoaspects:①anal
