营运资金，也称为营运资金，是企业维持其日常商业活动所需的资本[6]。目

Working capital, also known as working capital, is the capital required by an enterprise to maintain its daily business activities [6]. There are currently three different concepts of working capital. The first is strictly working capital. Working capital is the difference between the company ’s total current assets minus all the company ’s current liabilities over a period of time, also known as net working capital. Net working capital can reflect the company's financial strength and liquidity by comparing the company's short-term payment needs with actual capital capacity in a certain period of time. Net working capital is the comparison of a company ’s short-term payment requirements with the company ’s long-term actual capital capacity, which can reflect the company ’s financial strength and liquidity. The second explanation is the general concept of working capital, also known as total working capital, which refers to all the funds used by enterprises for current assets, that is, working capital. Current assets, including the company's cash and cash equivalents, inventory and accounts receivable, etc. This understanding not only reflects that working capital is closely related to all aspects of commercial writing, but also effectively studies the liquidity and asset turnover of commercial assets. The third explanation is that working capital is considered to be the sum of the company ’s current assets and current liabilities, not the sum of all the company ’s current assets and current liabilities. It reflects these two elements. This article uses a third understanding of working capital, but the purpose is to discover current business activities and improve liquidity management performance by managing current assets and liabilities.

Working capital, also known as working capital, is the capital that a business needs to sustain its day-to-day business activities. There are currently three different working capital concepts. The first is working capital, which is the company's total current assets minus the difference in the company's total current liabilities over a period of time, also known as net working capital. Net working capital can reflect the financial strength and liquidity of enterprises by comparing the short-term payment demand of enterprises with their actual capital capacity over a certain period of time. Net working capital is to compare the short-term payment requirements of an enterprise with the enterprise's long-term actual capital capacity, which can reflect the financial strength and liquidity of the enterprise. The second interpretation is the general concept of working capital, also known as total working capital, which refers to all the funds used by the firm for current assets, i.e. liquidity. Liquid assets, including the Company's cash and cash equivalents, inventory and accounts receivable. This understanding not only reflects that working capital is closely related to all aspects of the business text, but also effectively studies the liquidity and asset turnover of commercial assets. The third explanation is that working capital is considered to be the sum of the firm's current assets and current liabilities, rather than the sum of the total current assets and current liabilities of the enterprise, which reflects these two elements. A third understanding of working capital is used in this paper, but the purpose is to identify current business activities and improve liquidity management performance by managing current assets and liabilities.

Working capital, also known as working capital, is the capital needed by an enterprise to maintain its daily business activities [6]. There are currently three different working capital concepts. The first is working capital in a strict sense. Working capital is the difference between the total amount of the company's current assets and all the company's current liabilities over a period of time, also known as net working capital. Net working capital can well reflect the financial strength and liquidity of an enterprise by comparing its short-term payment demand with its actual capital capacity in a certain period of time. Net working capital is to compare the short-term payment requirements with the long-term actual capital capacity of an enterprise, which can reflect the financial strength and liquidity of an enterprise. The second explanation is the general concept of working capital, also known as total working capital, which refers to all the funds used by enterprises for current assets, that is, current funds. Current assets, including the company's cash and cash equivalents, inventories and accounts receivable, etc. This understanding not only reflects that working capital is closely related to all aspects of commercial copywriting, but also effectively studies the liquidity and asset turnover of commercial assets. The third explanation is that working capital is considered as the sum of current assets and liabilities of an enterprise, rather than the sum of all current assets and liabilities of an enterprise, which reflects these two elements. The third understanding of working capital is used in this paper, but the purpose is to discover current business activities and improve liquidity management performance by managing current assets and liabilities.