Author(s)

Zeyu Liu, Guangming Zhu

Corresponding Author

Zeyu Liu

Abstract

With the rapid development of social economy, the solvency of enterprises has always been a concern of many stakeholders. When analyzing the solvency, the owners and managers of enterprises need to put forward corresponding solutions based on the financial analysis and operation of enterprises. However, the current financial evaluation system over emphasizes the accrual basis and weakens the cash basis, which cannot truly reflect the company's solvency. Based on this, this paper analyses and optimizes the current indicators of solvency, which provides a basis for future research on the solvency of Listed Companies in China.

Keywords

Listed Company; Solvency; Financial Evaluation System