Solvency analysis is one of the important contents of financial analysis. Nowadays, with the rapid development of market economy, enterprises are facing not only challenges or opportunities, but also solvency, which directly affects the future development of enterprises and their ability to borrow. The strength of the ability to borrow is related to the life and death of an enterprise. Before, many scholars put forward the analysis of inherent enterprise solvency. It is static and unchanging. In my opinion, if we want to use the analysis indicators of corporate solvency flexibly, some things are dead, but people are alive, so we must combine the actual situation to make the indicators move. The strong ability to borrow means that the competitiveness of enterprises is also strong, and the stronger the better, the most perfect in a suitable range, different industries are different. Therefore, it is very important to improve the debt ability based on the society. However, there are great limitations in the analysis of the current debt ability of enterprises. This paper combines the actual business situation of enterprises with the limitations of the debt ability index, and puts forward the improvement measures to make up for the limitations of the debt ability analysis index.
