论文摘要翻译成英文，不要翻译软件翻译，要人工翻译，万分感谢

随着我国市场经济的发展和新兴行业的兴起，企业面临着越来越复杂的内部环境和外部环境。偿债能力作为财务分析的一个重要部分，是企业经营者、投资人、债权人等十分关心的重要问题，直接影响企业的生产经营以及偿还债务的能力，有着了解企业财务状况，预测企业筹资前景的作用。美的集团作为世界500强企业，资金来源多，借贷金额大。因此，对企业偿债能力的分析是十分有必要的。

as improvement of domestic market economy and rise of native developing industry, enterprises are in face of both internal and external evrionment which is getting increasingly complicated. As one of critical indicators of financial affaris, the ability to pay back debt, which has direct/explicit infuence on the producing and managing capability of companies, is the greatest concern of entrepreneurs, investors, and creditors. By analysising the ability to pay back credits, owners of enterprises are able to gain vital information about their financial conditions and forecast their financing prospect. Midea, as one of top five hundred enterprises in the world, has various source of bankroll and great amount of loan. Therefore, it is definitely an important process to analysis the compensating ability.

abstract: national defense construction is a necessary part of the national construction, the current international situation on china's national defense construction put forward higher request. this article focuses on the recent diaoyu island conflict, nanhai dispute, deeply aware of national defense construction is to safeguard national stability and security, its and economic construction is to enhance mutual reliance, china's national comprehensive strength of important ways. and with a college undergraduate's point of view, reading on china's national defense construction put forward several proposals, expounds the national defense construction should vision, and diplomacy and attention of domestic secessionist forces, while strengthening arms input and basic research, improve military technology independent innovation ability and train excellent military personnel, and promote civil-military integration of development and realizing economic and national defense coordinated development.