企业偿债能力分析的局限性及其改进

偿债能力分析是财务分析的重要内容之一，目前评价企业短期偿债能力和长期偿债能力常用的指标体系，还不能真实反映企业的偿债能力。应该进一步引用现金流量表数据，变静态为动态指标，以增加偿债能力分析指标的实用价值，真实反映企业动态财务状况，完善偿债能力指标体系。

Solvency of Enterprises and Improve the Limitations

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.Should be further quoted the cash flow statement data,and change the static to dynamic targets,indicators in order to increase the solvency of the practical value,a true reflection of dynamic financial situation of enterprises,improve the solvency indicator system.