In today's booming economy, if we want to have a healthy and good development in the market operation, we must improve our own financial system. One of the most important economic parameters is the debt paying ability of an enterprise. We can see the financial and operating conditions of an enterprise. The development of the enterprise pays more attention to the stable and safe financial situation, which is also the precondition of maximizing shareholders' equity. This substantive condition requires that the solvency of the enterprise, especially the short-term liquidity, must be kept smooth. Based on the five-year financial statements and relevant solvency indicators of Kunming Wanyou Xiaotun 4S store as sample data, this paper studies the solvency status of Kunming Wanyou Xiaotun 4S store. Based on the research and evaluation of solvency at home and abroad, combined with the relevant knowledge of financial management, it systematically calculates and classifies the indicators that affect solvency. Finally, after knowing the financial situation of the enterprise, it provides some reference suggestions for the future development of the enterprise.
