With the establishment of China's socialist market economy system, the external and internal environment that enterprises are facing is becoming more and more complex. At present, many enterprises have the way to raise funds from the outside to operate. The external funds can not only solve the problem of cash shortage that enterprises are facing, but also produce the financial leverage effect, and create more value for enterprises. However, the external funds can not only solve the problem of cash shortage, but also produce the financial leverage effect. There are also some risks in debt operation of enterprises, such as high asset liability ratio in long-term debt paying ability, high or low current ratio, quick ratio and working capital in short-term debt paying ability, which lead to heavy debt burden and debt paying difficulties of enterprises, etc., banks and enterprises, and enterprises and enterprises owe loans to each other, accounts receivable cannot be collected and accounts payable cannot be paid, etc. And so on. Therefore, the solvency of an enterprise directly affects the sustainable operation of an enterprise, which is one of the financial indicators most concerned by the relevant stakeholders of an enterprise, the core content of measuring the financial management of an enterprise, and an important aspect of the financial analysis of an enterprise. Therefore, the analysis of the repayment ability of an enterprise is very important for an enterprise. Through the analysis of short-term solvency index and long-term solvency index of Yuntianhua Co., Ltd., this paper finds some financial problems and puts forward corresponding suggestions.
