(1) Short-term solvency: Usually, the short-term solvency of an enterprise is judged by the enterprise's cash ratio, and if the cash ratio of the enterprise is greater, the greater the cash rate of the enterprise means that the more liquid itise, the stronger the short-term solvency, the weaker the other. From the above data, we can see that SAIC's cash ratio is volatile, which shows that the ability of enterprise capital to realize capital has a greater volatility. It also shows that its short-term solvency is also in an uncertain state.<br>If only from the short-term development of enterprises, the cash ratio and short-term solvency of enterprises show a positive trend, but in the overall development of enterprises, improve the use of cash currency, reduce the cash ratio, it is conducive to enterprises to fully tap the profit potential of liquidity, enhance the level of enterprise profitability. Therefore, in order to be able to judge SAIC's short-term solvency more scientifically, the current ratio should be selected in addition to the selected cash ratio to measure. The larger the enterprise liquidity ratio, the stronger its short-term solvency, in general, the best value of the enterprise current ratio is 2, as table 2-2 shows that the current SAIC Group's current liquidity ratio is declining, from 1.19 in 2014 to 1.09 in 2018, and gradually deviatefrom the optimal value. This suggests that the group's short-term balance sheet has weakened year by year.<br>To sum up, SAIC's short-term solvency is in a state of gradual decline, and enhancing the resilience of short-term debt-servicing risk has become one of the important contents of its current financial management.
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