Working capital turnover rate is to remove working capital turnover days by 360 days, and the annual turnover time obtained reflects the turnover time of working capital in an operation cycle, which can indicate the operation efficiency of working capital of an enterprise. The higher the turnover rate of working capital, the more income the enterprise can bring, and the higher the efficiency of working capital. Working capital turnover rate is also an auxiliary index to judge the solvency of an enterprise. Generally, the change of working capital turnover rate can reflect the debt and solvency of enterprises. The higher the turnover rate of working capital, the lower the level of working capital needed. At this time, it is found that the current ratio and quick ratio of enterprises are also at a low level. However, if working capital turnover is very fast, the solvency of the enterprise can be maintained at a high level. Therefore, when judging the solvency of an enterprise, it is necessary to analyze the turnover of working capital