EFECTELE ROTAŢIEI CAPITALURILOR ASUPRA ECHILIBRULUI FINANCIAR / THE EFFECTS OF CAPITAL ROTATION ON FINANCIAL EQUILIBRIUM Prof. univ. dr. Burja Vasile - Universitatea “1 Decembrie 1918” Alba Iulia, e-mail: vasileburja@yahoo.com Abstract: The paper proposes an analysis of the financial equilibrium using the permanent capital and fixed assets rotation. The analysis conclusions indicate the fact that through accelerating the assets rotation in relation to liabilities rotation, it is possible to consolidate the financial equilibrium and also, this is a way for growing the economic efficiency. Keywords: financial equilibrium, permanent capital, fixed assets, rotation JEL codes: G32, G39