企业固定资产增长有多种原因:为了加快技术革新购置效能更高的固定资产;为了占领产品市场扩大生产规模而添置固定资产;为了横向经济联合而购置固定资产;为了提高现有劳动生产率追求更大经济效益而购置固定资产;等等。企业将有限的资金(本)用于购买固定资产,流动资金就会吃紧,如果新增固定资产达不到预期的效益,不仅垫付的固定资本难以收回,还会使企业财务状况陷入困境。因此,对企业固定资产增长进行相关性分析在实际工作中很有必要。一、固定资产增长的弹性系数分析固定资产增长弹性系数是固定资产增长速度与经济增长 There are many reasons for the growth of fixed assets in enterprises: the acquisition of more efficient fixed assets in order to speed up technological innovation; the acquisition of fixed assets in order to occupy the product market to expand the production scale; the acquisition of fixed assets for the horizontal economy; the more labor-intensive Large economic benefits and the purchase of fixed assets; and so on. Enterprises will be limited funds (this) for the purchase of fixed assets, liquidity will be tight, if the new fixed assets fail to achieve the expected benefits, not only advances the fixed capital is difficult to recover, but also make the financial situation of enterprises in trouble. Therefore, the correlation analysis of the growth of fixed assets in enterprises is very necessary in practical work. First, the elastic coefficient of fixed assets growth elasticity of fixed assets growth coefficient is the growth rate of fixed assets and economic growth