The financial adaptation factor concludes the debt paying ability of enterprise and its capital structure. The dept paying ability of enterprise refers to the ability of paying all kinds of debt for enterprise, which is a critical index of financial status for enterprise. The debt paying ability can illustrate the financial status, existing financial risk and financing situation of enterprise, therefore the debt paying ability is an important part of financial early warning system of enterprise. The capital structure of enterprise refers to the ratio of all kinds of financial methods on total capital of enterprises.