赔偿债务能力就是指公司清偿到期债务的能力，它是公司财务能力的一个重要方面。因为公司偿债的能力，一方面关系到公司能否持续生存，另一方面又关系到公司债权人的债权保障程度和贷款风险。因此，做好公司偿债能力研究，无论于公司还是于债权人均具有极其重要的意义.......
ABSTRACT
Debt-paying ability, Justas its name implies, is the ability of a corporation to pay for its due debts, which is an important part of a firm' s financial ability. The evaluation of firm' s debt paying ability is
related not only to firm' s develop rent, but also to the safety and risk of creditors' rights.
This paper systematically studies the theories and methods about firms' debt-paying ability and its evaluation, and in particular deeply
analyzes and probes into the related factors influencing firms' debt-paying ability. Three parts are included in this paper.
