In recent years, the economic development of our country has been developing rapidly, and the indexes of the enterprise have been improved continuously, and the degree of attention has also improved. If the management of the enterprise and the external stakeholders want to cater to the development of the economy, a sound statement and a financial analysis program must be developed. The analysis of the debt service ability of the enterprise will have a great impact on the continuous long-term operation of the enterprise, affecting the survival and future development of the enterprise. Therefore, the enterprise's ability to pay the debt can play a very important role in the enterprise. The paper makes use of the analysis method of various debt-paying ability index, the comparative analysis method between the historical comparative analysis method and the same industry, taking the Yunnan copper industry as an example, The existing problems and its causes in the capacity-paying ability of the enterprise are summarized. In the past five years' financial statement data and the analysis of the same industry, the paper reveals the financial position of the copper-industry enterprise in the past five years and its operation. Through the analysis of the index, the problems and causes of the copper industry enterprise are summarized, and the measures and suggestions to solve the problems existing in the solvency of the copper industry are found by using the knowledge of the financial statement analysis, the cost accounting and the management accounting.
