市场经济条件下，负债经营是现代企业的基本经营策略,而如何分析企业偿债能

Under the condition of market economy, debt management is the basic business strategy of modern enterprises, and how to analyze the solvency of enterprises is the key link for enterprises to manage debt business risk. The analysis of the solvency of an enterprise is very important for the enterprise or its related interest groups. For creditors: the analysis of solvency can determine the recovery of principal and interest when they are due; for enterprises, the analysis of debt solvency can determine the safety and profitability of their funds; for suppliers and customers The solvency of the company reflects the strength of its ability to perform its contract. If the enterprise ’s solvency is weak, the economic business may not be completed, which will directly affect its economic interests. Therefore, it is of great significance to analyze the research on the solvency of enterprises to improve the solvency of enterprises.

市场经济条件下，负债经营是现代企业的基本经营策略,而如何分析企业偿债能力是企业进行负债经营风险管理的关键环节。企业偿债能力的分析无论对企业还是企业相关的利益团体而言意义都是十分重要的。对于债权人而言:通过偿债能力的分析可以判断到期本息的收回情况，对于企业而言通过偿债能力的分析，可以判断其资金的安全性和盈利性;对于供应商和客户而言企业的偿债能力强弱反映其履约能力的强弱，如果企业偿债能力弱的话，经济业务可能无法完成，会直接影响其经济利益。因此通过对企业偿债能力的研究进行分析从而完善企业的偿债能力具有重要的意义。

Under the condition of market economy, liability management is the basic management strategy of modern enterprises, and how to analyze the solvency of enterprises is the key link of risk management of liability management. The analysis of enterprise's debt paying ability is very important for both the enterprise and the related interest groups. For creditors, the recovery of principal and interest at maturity can be judged by the analysis of solvency, and for enterprises, the safety and profitability of their funds can be judged by the analysis of solvency; For suppliers and customers, the solvency of an enterprise reflects its ability to perform. If the solvency of an enterprise is weak, the economic business may not be completed, which will directly affect its economic interests. Therefore, it is of great significance to improve the solvency of an enterprise by analyzing the research of its solvency.