By using the yearly data from 1998 to 2007 and FGLS estimation methods the paper analyzes, in detail, the relationship between 11 industries’ fixed assets investment, floating assets investment and entity’s liquidity.

The Risk Management of the Real Estate Investment of the Insurance Asset in China;

From the economic point of view, working capital is made up of the net current assets and permanent short-term liability.

Current assets are the requisite condition in the operating ofa corporation, and the amounts of the current assets will affect the total assetsefficiency of the corporation.

Fluctuation of toll charges income is related to variety of current assets construction of the superhighway incorporated company,which has important influence to the establishment superhighway incorporated company finance strategy.

We also analysis the effect of current asset and whether current asset can reduce potential liquidity risks.

This thesis has made a comparable analysis on the data of the past years of listed companies in different industries to discuss the idea, strategy and method of efficient current asset management.