Secondly, the concept of working capital and turnover of the working capital have been reconstructed. 其次,本文重构了营运资金概念和营运资金周转期概念。
The conclusion is that listed companies 'current assets ratio and current liabilities ratio in China is too high, and the turnover of working capital is longer than the advanced level of the same industry. 结论认为我国上市公司流动资产的占用水平普遍偏高,并较多的使用流动负债融资,同时营运资本的周转周期明显高于国外同行业的先进水平。