摘 要还款能力代表的是一个公司定期还款债务的本能，包含着短时间还款债务的本能和长时间还款债务的本能。企业受到的财务风险大小直接受偿还债务能力的影响。企业偿还债务能力的高低也能够直接影响企业财务的风险。在如今的经济情形之下，一个产业如果想在经济一体化的情况下适应经济的进步，筹备现金，有债务是毋庸置疑的。外国学者利用解析产业的偿还债务的领域作为探究点，通过对长期还债和短期还债能力的内容进入深层次的分析，得出它们的缺点并恰当的提出好的策略。到现在，最基本的判断企业还债能力的指标主要有两种类型：第一是短期偿还债务能力的指标，比如：流动比率和速动比率；第二就是长期偿还债务的能力指标，比如：资产的负债率和利息保障倍数等。本论文主要就是通过分析以上两项指标，结合某全优生鲜超市举例，从而来分析惠乐品全优超市在经营中偿还债务的能力。关键词：偿债能力； 财务风险； 负债经营； 比率分析法 AbstractSolvency refers to a company's ability to repay debts, including short-term solvency and long-term solvency. The size of the debt paying ability is directly related to the size of the financial risk faced by firms. In the process of the modern financial analysis can reflect enterprise security is most the solvency of the enterprise. Under the background of global economic integration, the enterprise if want to adapt to the development, raise funds, debt management is must go a path. By domestic and foreign scholars research on enterprise debt paying ability analysis, the short-term solvency, long-term solvency, such as contents of research, analysis of its limitations, and put forward improvement measures in view of the limitations.At present, the judgment of the company's debt paying ability is the most basic indicators mainly include two categories：one is the short-term solvency indicators, such as the liquidity ratio, quick ratio, etc; The second is long-term solvency indicators, such as the asset-liability ratio, the multiple of...
