流动比率主要是为不同规模企业提供相互可比的短期偿债能力信息,该比率通过和同行业平均流动比率、本企业的历史数据相比较后判断其是否合适。而通过流动资产和流动负债相减又可得出企业的剩余营运资金,从绝对数反映企业的短期偿债能力。从传统的角度而言,分析问题至此也就回答了决策者、投资者、债权人等关心的企业短期偿债能力问题。 The current ratio is mainly for enterprises of different sizes to provide mutual comparable short-term solvency information. The ratio is determined by comparison with the average current ratio of the same industry and the historical data of the enterprise. And through the subtraction of current assets and current liabilities can be drawn from the remaining working capital of enterprises, from the absolute number of corporate short-term solvency. From a traditional perspective, analyzing the problem thus answers the question of short-term solvency of the companies concerned by policymakers, investors and creditors.