在市场经济条件下,企业的安全性是企业健康发展的基本前提,在财务分析中体现企业安全性的主要方面就是分析企业偿债能力。分析企业偿债能力是企业进行负债经营风险管理的关键环节,是保证企业的安全经营,是财务分析中的主要内容。因此本文主要从企业偿债能力的角度对北京同仁堂进行分析。 Under the condition of market economy, the safety of enterprises is the basic prerequisite for the healthy development of enterprises. The main aspect that reflects the safety of enterprises in financial analysis is to analyze the solvency of enterprises. Analyzing the solvency of an enterprise is the key link in managing the liability management of the enterprise, which is to ensure the safe operation of the enterprise and is the main content of the financial analysis. Therefore, this article analyzes the Beijing Tong Ren Tang mainly from the perspective of corporate solvency.