长期以来，营运资本一直被作为一个十分有价值的财务指标而加以利用。财务信息的使用者，尤其是短期债权人十分关注企业的营运资本及与之有关的财务指标。我国新会计制度也要求企业编制以营运资本为基础的财务状况变动表。然而，由于经济环境发生了重大变化及营运资本自身存在? For a long time, working capital has been used as a very valuable financial indicator. Users of financial information, especially short-term creditors, are very concerned about the working capital of an enterprise and its related financial indicators. The new accounting system in our country also requires enterprises to prepare a statement of financial position based on working capital. However, due to the significant changes in the economic environment and the existence of working capital itself?