A company's ability to pay is not only whether a company can raise enough money from creditors, but more importantly, if it is poorly funded, the company will fall into debt litigation and face the risk of bankruptcy. Because the ability to pay has to do with the significant interests of too many people, companies need to pay great attention to it. In this information age, if a company makes a mistake, stakeholders will know it immediately, and the company may face the problem of selling. When funding is scarce, the consequences are unimaginable. Also, because companies have sufficient debt service capacity and are less aware of debt repayment, the problem of debt delays is having a serious impact on corporate credibility, and in the public eye the image of companies is very bad. Hinder the development of the company. The big banks will not make loans, investments will lose faith in them, and the company will have to go bankrupt and liquidate. Therefore, we need to raise awareness of debt repayment, establish a good corporate image, maintain the level of debt repayment, increase profitability, increase the size of assets, and promote sustainable and stable development of companies.