Solvency is the most important issue in the development of an enterprise. It is an important premise for an enterprise to carry out daily production and operation, which will directly affect the smooth completion of its business activities. The profit of the enterprise will also be limited by the short-term solvency. In order to better carry out daily production and operation, an enterprise must be able to achieve internal production and operation development according to the time limit stipulated in the contract. At the same time, the profitability of the enterprise will also be affected by the level of short-term debt repayment, which is also an important way to improve the profits of the enterprise. However, for the development of enterprises, the higher the solvency is, the better the solvency is. The high and low value of solvency will affect the profitability of enterprises. Profitability and the development ability of the enterprise play a strong role in promoting the solvency and operation ability. This paper chooses the debt paying level of Yunnan Dianchuan industry and Trade Co., Ltd. as the research object, puts forward the debt paying problems existing in the development process of the enterprise, and puts forward the corresponding improvement measures.