译文（字数 3339）

企业偿债能力的综合分析

1引言

1.1偿债能力的概念

偿债能力是指企业用其资产偿还长期债务和短期债务。企业具有不支付现金和偿还债务能力的能力，静态，是企业资产清偿债务的能力；动态演讲者，是企业创造资产和经营收入的过程来偿还债务的能力。企业没有现金支付能力与还款能力是企业健康发展的关键。偿债能力分析是企业财务分析的重要组成部分。

1.2研究背景

随着经济体制改革的不断深入，中国的企业管理已经从密集的生产管理粗放的生产方式，中国经济不再是计划经济进入市场经济，但，这就意味着企业健康、稳定的发展不能等待和依赖上级，勇于迎接挑战，提高爱自己的力量，而企业要实现上述目标，必须有一定数额的资金，这意味着融资的企业，要进行债务管理。

1.3研究意义

企业的偿债能力直接关系到企业的可持续经营能力，是关系到企业财务能力各方面的关键利益之一；现代企业在市场经济条件下开展经营活动，偿债能力是企业财务管理的核心内容。影响企业偿付能力的因素企业可以很好的了解企业的财务状况，揭示企业所承担的风险程度，还可以预测企业融资前景，为企业进行各种经济活动的重要依据。

外文原文（字符数 11923）

Comprehensive analysis of enterprise's debt paying ability

1 Introduction

1.1 concepts of debt paying ability 

The debt repayment ability is refers to the enterprise with its assets to repay long-term debt and short-term debt. The enterprise has the ability of non payment of cash and repay debt ability, static, is the ability of enterprise assets liquidated debt; dynamic speakers, is the ability to create a process of enterprise assets and operating income to repay debts. The enterprise has no cash payment ability and the repayment ability is the key to the healthy development of enterprises. Debt paying ability analysis is an important part of enterprise financial analysis.

1.2 research background

With the development of economic system reform, China's enterprise management has changed from the extensive mode of production for the production of intensive management, China's economy is no longer the planned economy into a market economy, but. This means an enterprise to good health and stable development must not wait and rely on the superior, and have the courage to meet the challenge, improve their own strength, but the enterprise must achieve the above goal must have a certain amount of money, which means that the enterprises to financing, debt management.