According to this feature, it shows that liquidity can be solved by short-term financing. 1。 Non-cash liquidity, such as inventory, accounts receivable and short-term marketable securities, is easy to realize, which is of great significance for enterprises to cope with temporary capital needs. The quantity is fluctuating. Current assets or current liabilities are easily affected by internal and external conditions, and the quantity often fluctuates greatly.

Reason: 1. If the working capital is too large and the liquidity is strong, it means that the asset utilization rate is not high; If the liquidity is too large, the liquidity is poor, indicating that there are many problems with current assets and the potential debt repayment pressure is great. 2. The liquidity is too small, indicating that fixed assets investment is highly dependent on short-term loans and other liquidity financing, and may face certain operational difficulties. To maintain normal operation, an enterprise must have an appropriate amount of working capital. To manage working capital well, we must solve the problems of current assets and current liabilities. First, how much should an enterprise invest in its current assets, that is, the management of the use of funds. It mainly includes cash management, accounts receivable management and inventory management. It can be seen that the core content of working capital management is the management of capital utilization and fund raising, so as to maintain a reasonable and necessary structure or proportion between them and enhance the liquidity of current assets.