【摘要】在国家宏观经济环境改善，社会主义市场企业竞争加剧，企业在追逐利益的同时，为了抢占市场和先机不得不采取负债经营的想法。在企业获取最大收获的同时也隐藏着危险。这种危险如果控制不好会使得有企业破产危险，所以企业不得不在收获和风险得失中寻找途径和方法。怎样将风险降低在合理的区间是文章研究的核心。本文采用文献检索和数据分析的方法，以海马公司近三年的指标分析其偿债能力并总结出该公司在偿债能力方面有哪些需要补足的短板并提出了合理化的建议。【关键词】偿债能力 流动比率 速动比率 资产负债率 产权比率ISolvency Analysis Haima Automobile Co., LTD【 Abstract 】In the country to improve the macroeconomic environment, the socialist market enterprise competition, enterprises in the interests of the chase at the same time, in order to seize market and advantage have to take the idea of indebtedness. While the enterprise gains the most, it also hides the danger. If this kind of danger is not controlled well, it will make the enterprise go bankrupt. Therefore, the enterprise has to look for ways and methods in the gains and losses. How to reduce the risk in a reasonable range is the core of this paper. This paper adopts the methods of literature retrieval and data analysis to analyze haima company's solvency based on the indicators of the past three years, and summarizes the shortcomings that haima company needs to make up in terms of its solvency, and puts forward reasonable Suggestions.【Key words】Solvency Analysis Current ration Quick ratio asset-liability ratio Equity ratio II前 言企业除了每天的生产经营以外，还要做出很多大数据和财务比例分析。在世界瞬息万变市场错综复杂的大背景下，要想不被市场所淘汰必须有一个过硬的实力和规避风险的能力，所以负债经营成为一种手段被采纳。为了抢占先机和市场，在债台高筑的模式和负债大规模引入的前提下必然导致企业的生存能力被削弱，可持续发展受到严重的威胁。分析不仅仅起事后的核算的作用，同时也对企业...
