摘要
界定了资产流动性的涵义,对资产流动性的财务指标进行了理论分析,并实证分析了上市公司资产流动性财务指标与资产流动性的相关关系,从中发现了资产流动性水平的不合理之处,有针对性地提出了相应的建议.
This paper defines the meaning of the asset liquidity, and analyzed theoretically the financial indexes of the asset liquidity, and analyzed empirically the correlation between the financial indexes of the listed companies＇ asset liquidity and the asset liquidity, and found the shortcomings of the asset liquidity level, and pertinently put forward the corresponding proposal.
出处
《陕西科技大学学报（自然科学版）》
2011年第3期151-154,162,共5页
Journal of Shaanxi University of Science & Technology
关键词
上市公司
财务指标
资产流动性
the listed company
the financial indexes
the asset liquidity
