The value of securities issued to support securities is net assets. The present value of future capital flows is calculated as a percentage. Securities pricing includes two aspects: assessing future cash flows and discounting risk income. Estimate future cash flow based on information available to the lender about the debtor. An important method for assessing the financial position of the debtor is to determine the financial position of the debtor and the financial position of the debtor, taking into account the financial position of the debtor. Two different valuation methods: a loan valuation method and a debt valuation method. Bankruptcy law should provide that a company has short-term assets in the liquidation process and continues to operate and can provide reliable financial statements and accepted liquidation methods. In this case, the company has short-term assets, but is in a state of suspension or suspension of production. Chen Chao (2003) indicated that a company's credit status is mainly measured by three aspects of the business status of the company itself. This tool is used to analyze the financial and non-financial information of the company. To achieve credit risk, Wang Fujian (2006) indicated that the risk of the debtor is higher when the debtor is SME. This method is commonly used to evaluate loan repayments and determine if bad receivables are written off as liquidation expenses. Since the clearing algorithm assumes that the determination of the assets, liabilities and priorities of the company is based on assumptions. There are certain differences depending on the actual situation. Four methods of assessment are usually used to analyze the value of claims: firstly, the method of complex analysis. There are certain differences depending on the actual situation. Four methods of assessment are usually used to analyze the value of claims: firstly, the method of complex analysis. There are certain differences depending on the actual situation. Four methods of assessment are usually used to analyze the value of claims: firstly, the method of complex analysis.