发现在配股当年，公司配股所得现金多以货币资金和短期投资的形式存在，次年投入使用，但有26%的公司变更投资项目。
We conclude that the cash of rights issue companies were money and short-term security in the year of rights issue and invested in next year but 26 percent of the sample changed their investment .
货币资金投资