企业应该如何看待证券投资?如何进行投资才能够取得良好的回报,却又不影响其主业发展?这些问题,值得企业CFO们重新思考。本刊选取证券投资金额最大的雅戈尔和证券投资金额占总资产比例最高的兰生股份作为样本进行分析。以它们为主进行分析不代表我们认同其具有“正向”标杆意义,但至少它能给我们带来很多启示:负向标杆也是一种标杆。 How should the enterprise view the securities investment? How to make the investment can obtain the good return, but does not affect its main business development? These questions, the enterprise CFO deserves to rethink. Journal selected the largest amount of securities investment Younger and securities investment amount of the largest proportion of total assets of Lansheng shares as a sample for analysis. An analysis based on them does not mean that we agree with it as a “positive” benchmark, but at least it gives us a lot of inspiration: negative benchmarking is also a benchmark.