According to their own operating co

According to their own operating conditions, enterprises should consider the cost of capital, profitability and future repayment cash pressure and other factors, reasonable arrangement of current liabilities and long-term liabilities to meet the capital needs of enterprises, while maintaining a reasonable ratio of current assets to current liabilities, to achieve capital savings and solvency balance. Enterprises should scientifically and rationally plan the amount of operating funds and long-term investment required capital needs and use ratio, strictly in accordance with the plan to use long-term investment, strictly prohibit the use of long-term investment funds unreasonable occupation of operating funds phenomenon. At the same time, it also accelerates the working capital turnover cycle, maximizes the utilization rate of working capital, so that the operating capital does not reduce the working capital due to the increase of long-term investment, thereby reducing the profitability and financial risk of the enterprise.