摘要：本文探讨了现行企业偿债能力分析指标的存在的缺陷并提出了相应的解决策略。在对偿债能力分析指标的作用及其重要性进行解析的基础上，得出偿债能力分析指标研究的价值所在。它分为短期偿债能力分析和长期偿债能力分析，并且都有相应的衡量指标。反映企业偿债能力的财务评价指标，是企业现时和潜在的债权投资者评估企业偿债能力的重要依据，企业管理者、债权人及股权投资者都十分重视企业的偿债能力分析。然而目前的偿债能力指标在计算过程中，并未充分考虑企业资产、负债的属性和质量，对企业偿债能力的评估存在着一定的缺陷。本文拟对现有的反映企业偿债能力的主要偿债能力分析指标作一探讨，从而确保其能较为客观地反映企业偿债能力。
关键词：偿债能力；财务指标；对策
Abstract：This paper discusses the analysis of indicators of the current corporate solvency deficiencies and the corresponding solutions. The role and importance of the solvency indicators be resolved on the basis of obtained value of the solvency analysis indicators. It is divided into short-term solvency and long-term solvency, and has a corresponding measure. Financial evaluation indicators, reflecting the firms' solvency is an important basis for enterprise existing and potential debt investors to assess firms' solvency, but also business owners, one of the operators and other stakeholders to evaluate the enterprise comprehensive strength scale. However, the current solvency indicators in the calculation process, did not adequately consider the measurement attributes on corporate assets, liabilities, properties, quality and accounting, assessment of the firms' solvency seems to be rather rough, there are some limitations. This article intends to reflect solvency of existing financial evaluation of a discussion to ensure that the capacity can be more objectively reflect debt service.
Key words: Solvency；Financial Indicators；Countermeasure
我国的偿债能力分析指标还有待发展与完善，健全和完善偿债能力分析指标是一项复杂而长期的系统过程，高质量的偿债能力分析指标是企业、投资者和债权人的风向标。现行的偿债能力分析指标还有很多的缺陷，要想完善偿债能力分析指标，需要各方面的共同努力，从而为企业的健康发展和投资者决策提供有价值、高质量并值得信赖的财务分析。这不仅有利于企业客观地分析自身的偿债状况，更有利于企业管理层从财务战略管理的角度进行融资和投资决策。
