伴随全球经济下行,中国经济增速放缓,中国企业特别是制造业由此步入了一个“低增长、高成本、高风险”的“两高一低”时代。一方面,国际组织不断下调全球经济增速,中国经济增速放缓也已成为不争的事实。另一方面,企业经营成本高企,盈利空间变窄,企业经营步入高风险通道。由此导致企业收入增速下滑,效益下滑,存货增加,应收账款增加,企业运行质 With the global economic downturn, China’s economic growth slowed down. As a result, Chinese enterprises, especially manufacturing industries, entered an era of “two high, one low and one low” with “low growth, high cost and high risk”. On the one hand, it is an indisputable fact that international organizations keep lowering the global economic growth rate and China’s economic slowdown. On the other hand, the high operating costs of enterprises and the narrowing of profit margins led enterprises to enter into high-risk channels. As a result, corporate income growth declined, profit fell, inventories increased, accounts receivable increased, corporate operating quality