Liquidity refers to the ability of a company to pay debt, including short-term debt paying ability and long-term debt paying ability. Solvency is directly related to the enterprise faces financial risk therefore, solvency analysis not only creditors are interested, shareholders and managers are very seriously. There are many factors that influence the solvency of enterprises, which mainly include: asset liquidity, asset scale, asset structure, debt liquidity, profitability, equity structure. Debt paying ability is one of the most concerned about the financial capacity of enterprise stakeholders, unable to repay the debts and more liabilities than assets of enterprises will face bankruptcy liquidation difficulties. Therefore, for the protection of investment, investors must grasp the method of analysis of listing Corporation debt paying ability.