营运资金是指流动资产总额减流动负债总额后的剩余部分，也称净营运资本,它

营运资金是指流动资产总额减流动负债总额后的剩余部分，也称净营运资本,它意味着企业的流动资产在偿还全部流动负债后还有多少剩余,营运资金为正数时,说明营运资金出现溢余，营运资金数额越大,说明不能偿债的风险越小。营运资金管理是对企业流动资产及流动负债的管理。一个企业要维持正常的运转就必须要拥有适量的营运资金，因此，营运资金管理是企业财务管理的重要组成部分。

Working capital refers to the remaining part after the total amount of current assets minus the total amount of current liabilities, also known as net working capital. It means how much surplus the enterprise's current assets have after paying off all current liabilities. When the working capital is positive, it indicates that there is a surplus of working capital. The larger the amount of working capital, the smaller the risk of insolvency. Working capital management is the management of current assets and current liabilities of enterprises. In order to maintain normal operation, an enterprise must have an appropriate amount of working capital. Therefore, working capital management is an important part of enterprise financial management.

Working capital refers to the remaining part of the total current assets minus the total current liabilities, also known as net working capital. It means how much remains of the current assets of an enterprise after all current liabilities are repaid. When the working capital is positive, it means that there is a surplus of working capital. The larger the amount of working capital, the smaller the risk of insolvency. Working capital management is the management of current assets and liabilities of enterprises. To maintain normal operation, an enterprise must have proper working capital. Therefore, working capital management is an important part of enterprise financial management.