People usually use the liquidity ratio and the quick ratio to measure the liquidity of the enterprise, measure the critical safety value of these two indicators, and evaluate the financial solvency of the enterprise in the short term. Because these two indicators are easy to calculate, they are commonly used, but they do not allow a detailed examination of the organization's liquidity. The two indicators, the current ratio and the rapid ratio, are fixed indicators, and there is no dynamic measure of the short-term solvency of the enterprise from the corresponding relationship between corporate finance and investment, so there are certain constraints.