摘要企业的偿债能力是指企业利用自身的资产偿还所欠债务的能力，可以反映一

Summary of <br>the solvency of enterprises is the company's ability to use its assets to repay debt, the ability to repay may reflect a degree of financial flexibility and debt. It is an important factor in the financial statements. Therefore, to understand fully and objectively the solvency of enterprises is extremely important for the development of enterprises. With the rapid development of social economy, corporate solvency has always been a problem of concern to many stakeholders of. However, due to the current financial evaluation system too much emphasis on the accrual basis, weakening cash basis of the status quo, based on this, small business Wangzhuang pig iron company's financial data as the basis for the company's long-term solvency Wangzhuang iron and short-term solvency analysis, and further recommendations and measures to further promote the company's development and growth. <br>Key words: long-term solvency; short-term solvency; small and medium enterprises

Summary<br>The solvency of an enterprise refers to the ability of an enterprise to use its own assets to repay the debt seispaid, which can reflect the flexibility of an enterprise's finances and the ability to repay the debt. is one of the important factors in financial statements. Therefore, it is extremely important to understand the solvency of enterprises in a comprehensive and objective way. With the rapid development of social economy, the solvency of enterprises has always been a concern of many stakeholders. However, due to the current financial evaluation system there is an excessive emphasis on the ownership system, weakening the realization of the system of collection and payment of the status quo, based on this, the small business Wangzhuang pig iron company's financial data based on the long-term solvency and short-term solvency of Wangzhuang Pig Iron Company analysis, and further recommendations and countermeasures, Thus further promote the company's development and growth.<br>Keywords: long-term solvency; short-term solvency; Small and medium-sized enterprises

abstract<br>The debt paying ability of an enterprise refers to the ability of an enterprise to use its own assets to repay its debts, which can reflect the financial flexibility and debt paying ability of an enterprise. It is one of the important factors in financial statements. Therefore, it is very important for the development of an enterprise to have a comprehensive and objective understanding of its solvency. With the rapid development of social economy, the solvency of enterprises has always been the concern of many stakeholders. However, the current financial evaluation system overemphasizes the accrual basis and weakens the cash basis. Based on this, the financial data of Wangzhuang pig iron company, a small enterprise, analyzes its long-term and short-term solvency, and further puts forward suggestions and Countermeasures to further promote the development and growth of the company.<br>Key words: long term solvency; short term solvency; small and medium-sized enterprises