机构地区: 深圳大学管理学院
出 处: 《价值工程》 2011年第2期112-114,共3页
摘 要: 固定资产和长期资本间的关系在企业财务管理中占有重要地位。文章以电子制造业上市公司为研究样本,证实固定资产与长期资本、长期负债正相关关系显著,而其与所有者权益正相关关系不显著,并对这种关系的合理性予以解释。 Fixed assets and long-term capitals play an important role in the enterprise tinancial management. In this paper, the electronics manufacture industry as the research sample, the correlation analysis showed that there is a significant positive correlation between fixed assets and longcapitals, long-term liabilities, and there haven't a significant correlation with owner's equity. And this paper demonstrates the rationality of this relation.
领 域: [经济管理—企业管理] [经济管理—国民经济]