The regression coefficient of return on net assets and current ratio is -0.162, the T test statistic is -2.535, and the T test is -2.535 The significance probability was 0.003, and the T test was passed at the 1% significance level, indicating the return on net assets and the flow The moving ratio is significantly negatively correlated, i.e. the rate of return on net assets is one percentage point per positive change, and the current ratio is Reverse change 0.162 percentage points, the higher the return on net assets, the lower the current ratio, indicating the return on net assets The growth has a significant inhibitory effect on the current ratio.