The relationship between liquidity and solvency of an enterprise: theoretical and practical analysis
https://doi.org/10.24182/2073-9885-2026-19-1-9-13
Abstract
The purpose of this article is a comparative analysis of liquidity and solvency as components of the assessment of an organization’s financial condition.
The methodological basis comprises scientific works and periodicals in the field of liquidity and solvency assessment. The article compares two main indicators of financial condition assessment — solvency and liquidity — and analyzes liquidity as the foundation of solvency. The author concludes that both liquidity and solvency are necessary for assessing the financial condition of an organization, and these indicators should be considered in interrelation.
About the Author
N. A. Ivanova
St. Petersburg State University of Aerospace Instrumentation
Russian Federation
Russian Federation
Cand. Sci. (Econ.)
St. Petersburg
References
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Review
For citations:
Ivanova N.A. The relationship between liquidity and solvency of an enterprise: theoretical and practical analysis. Entrepreneur’s Guide. 2026;19(1):9-13. (In Russ.) https://doi.org/10.24182/2073-9885-2026-19-1-9-13
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