Not only is working capital a significant component of corporate assets but also the most dynamic part of the overall corporation assets with their input and the cycle of recovery an ongoing process .

营运 资本 管理是公司短期财务管理的重要内容， 营运 资本是公司资产的重要组成部分，也是公司资产总体中最具有活力的部分，其投入和收回是一个不断的 循环往复过程。

Working capital is referred to each cycle of an enterprise such as material procurement production and product sales . Working capital is a significant element of enterprise assets and can be occupied in the long-term during the production .

营运 资金涉及到企业采购、生产、销售、供应各 环节，是企业资产重要的组成部分，生产 循环中可长期占用的资金，对企业正常经营和发展发挥重要作用。