The increase of this proportion shows that the internal development of enterprises is limited; At present, the profit rate of the industry or product in which the enterprise is located is low, and it is necessary to seek new industries or products; Long-term capital sources of enterprises are sufficient and need to be accumulated for specific purposes or fully utilized in the future; The income from investing in this enterprise is low and the prospect is not optimistic. If the proportion is high, it means that the enterprise has no operational control right; Whether the enterprise can obtain the expected income depends on the invested company, which has great uncertainty; The enterprise's own strength declines or the industry tends to be decentralized.
In the same industry, the ratio of current assets to long-term investment reflects the operating characteristics of enterprises. Enterprises with higher current assets and liabilities are less stable but more flexible; Those enterprises with a large proportion of structural assets and liabilities have a strong foundation, but it is difficult to change and adjust. Enterprises with high long-term investment have higher risks. Through the analysis of asset structure, we can see the characteristics of industry, management and technical equipment.