基于中国电子制造业的固定资产与长期资本相关性的实证研究

The Empirical Study about Correlation between Long-term Capital and Fixed Assets Based on Electronics Industry

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.