The liquidity calculation insurance coefficient is a reasonable and safe prediction and calculation of the company's liquidity needs to ensure that the company has sufficient funds to deal with various risks and changes in operations. The adjustment basis of the insurance coefficient mainly includes the following aspects:

1. Historical data analysis: By analyzing the demand for corporate liquidity in the past period, including capital inflow, outflow, recycling, etc. Data can be used to infer future liquidity needs and adjust the insurance coefficient accordingly.

2. Risk assessment: According to the different degrees of operating risks and market risks faced by the enterprise, the insurance coefficient of working capital will be adjusted accordingly. For example, companies with highly competitive industries or unstable markets may require higher insurance coefficients to deal with possible unexpected risks.

3. Economic environment analysis: Analyze changes in the macroeconomic environment and market environment, determine the impact on the company's liquidity needs, and adjust the insurance coefficient accordingly. If the inflation rate or interest rates rise, it may lead to an increase in the company's liquidity needs, and the insurance coefficient needs to be adjusted accordingly.

4. Supply chain management: Considering the company’s position in the supply chain and its dependence on suppliers and customers, adjust the insurance coefficient according to the stability and risk profile of the supply chain. If problems with suppliers or customers may lead to interruption or delay in the flow of funds, insurance factors need to be increased to prevent risks.

It should be noted that the basis for adjusting the insurance coefficient of liquidity measurement should be based on scientific methods and sufficient data analysis, and reasonable judgment should be made based on the actual situation to ensure that various potential risks and changes are covered.