Short-term debt paying ability concerns the personal economic benefits of the enterprise and creditor alike, usually included in the financial analyses system as an important project.

短期偿债能力直接关系到企业及其债权人的切身经济利益，通常作为一个重要项目被纳入财务分析体系。

youdao

This article want to make a bit tentative improvement, by analyzing limitations of current evaluation mechanism and index, so as to reconstruct the evaluation index of short-term debt paying ability.

文章通过分析现行评价机制和指标的局限性，对重构短期偿债评价指标做一点尝试性的改进。

youdao