Due to this necessity, this paper studied on the evaluation index of short-term liquidity and discussed the deficiency of present evaluation system.

An Empirical study on debt paying ability financial ratios′ distribution of listed enterprise;

Analysis of enterprise s debt paying ability and evalution of enterprise s prestige grade;

By analyzing the debt paying ability,the management of hospital can evaluate the hospital s financial position and make the correct decision.

Solvency Analysis for Liability Operation of Public Medical Institutions;

In accordance with the reality that the colleges and universities operate in debt in our country,an objective background of in debt is analysed,and the evaluation index system of solvency is constructed as well as the evaluating criterion is given.

The solvency of financial analysis is an important part of the current evaluation of short-term solvency of enterprises and long-term solvency of the commonly used indicator system,not a true reflection of the solvency of enterprises.

How to analyze the profit-making ability and the debt-paying ability of an enterprise;

And using enterprise s financial accounting statements to make analysis and comprehend enterprise s operation results, financial situation, debt-paying ability, and stream of cash flow, etc.

Studying cases to analyze the debt-paying ability of enterprises and discuss the limitation of debt-paying ability analysis and its improvement is very useful.

This paper briefly discusses enterprise debt-payment capability analysis,considering that after bringing in fair value measurement,it is a kind of dovish analysis way of debt-payment ability .