Solvency analysis is the enterprise to repay debts expires the ability of, the analysis of it, can reveal the size of the financial risks of Enterprise production and management activities on the need for the funds is to present lumpy state, this determines the enterprise in financing activities should have a certain proportion of debt financing, to satisfy the business enterprise of capital needs of a certain Enterprise's debt is held certain assets for material guarantee, the debt is due also must take asset recovery Assets liquidation ability or liquidity by weak into short-term assets and long-term assets, therefore, solvency analysis are divided into short-term solvency analysis and long-term solvency According to the 2010 billion company limited by shares the energy and financial statements made solvency