Content and economic essence of the concept solvency of the enterprise

This article discloses the content of the solvency indicator, describes its role and significance in the analysis of the financial condition of the enterprise, defines the value of the accounting (financial) statements for assessing the financial activities of the enterprise. A comparative review of the concepts of solvency and liquidity is presented. In addition, special attention is paid to the problems of analyzing the financial condition of the enterprise and some aspects of its implementation are affected. The essence of solvency and liquidity indicators characterizing the financial position of the enterprise is disclosed. The informational and analytical support of the organization’s solvency and liquidity management process according to the financial statements is characterized.