现有的短期偿债能力指标体系已不能正确地反映出企业的风险水平。
The existing short-term credit capacity indicator system has not been able to reflect enterprise's risk level correctly.
负债比率越高，偿还债务本息的压力越大，偿债能力上的风险也就越大。
The higher the ratio is, the higher the strain of paying principal and interest is, and the higher the risk of solvency is.
筹资风险又称财务风险，是企业因借入资金而产生的丧失偿债能力的可能性和企业利润的可变性。
Financing risk, or financial risk, is a possibility of losing solvency due to borrowing fund and variability of business profit.
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