本文選題：服裝行業(yè) + 上市公司�。� 參考：《河北大學(xué)》2014年碩士論文

【摘要】：目前受宏觀經(jīng)濟(jì)波動(dòng)及國(guó)際新興商業(yè)模式進(jìn)入的影響，國(guó)內(nèi)大部分的服裝企業(yè)都承受著較高的庫(kù)存壓力，原來(lái)存貨較多的是運(yùn)動(dòng)服飾，現(xiàn)在這種存貨危機(jī)已經(jīng)蔓延到了休閑服飾。最近幾年我國(guó)上市公司的存貨總額基本處于直線上升的態(tài)勢(shì)，而這其中貢獻(xiàn)最多的莫過(guò)于制造行業(yè)，其被公認(rèn)為是存貨壓力最大的行業(yè)，，而在制造業(yè)中深受大家關(guān)注的是服裝行業(yè)，它的存貨水平更是被大多數(shù)人認(rèn)為是毀滅性的，如果銷售出現(xiàn)問(wèn)題將會(huì)產(chǎn)生無(wú)法估量的后果。存貨在大的宏觀經(jīng)濟(jì)中飾演的角色比較特殊，在通貨膨脹率較低或是經(jīng)濟(jì)處于上行階段時(shí)，作為資產(chǎn)的存貨可以為企業(yè)帶來(lái)經(jīng)濟(jì)收益。但是在物價(jià)指數(shù)不穩(wěn)定、經(jīng)濟(jì)發(fā)展前景不明朗的情況下，把存貨看做是資產(chǎn)的話不利于企業(yè)的發(fā)展。一旦出現(xiàn)經(jīng)濟(jì)下滑，存貨就會(huì)變成企業(yè)的負(fù)擔(dān)，大量積壓的存貨最終會(huì)導(dǎo)致社會(huì)經(jīng)濟(jì)資源的浪費(fèi)。為了避免造成資源浪費(fèi)，對(duì)我國(guó)服裝行業(yè)進(jìn)行存貨管理研究就顯得十分必要了。 本文以我國(guó)服裝行業(yè)上市公司為樣本，對(duì)我國(guó)服裝行業(yè)的存貨管理現(xiàn)狀進(jìn)行分析，并對(duì)存貨周轉(zhuǎn)率與有關(guān)影響因素的相關(guān)性進(jìn)行研究，目的在于了解服裝行業(yè)目前的存貨管理現(xiàn)狀，證實(shí)存貨管理與哪些因素相關(guān)，進(jìn)而改善企業(yè)的存貨管理，對(duì)我國(guó)服裝企業(yè)的存貨管理具有一定的引導(dǎo)作用。 本文主要通過(guò)對(duì)樣本公司近5年的存貨占流動(dòng)資產(chǎn)和總資產(chǎn)的比例、存貨資產(chǎn)質(zhì)量狀況和企業(yè)存貨周轉(zhuǎn)情況進(jìn)行綜合分析，來(lái)觀察我國(guó)服裝行業(yè)上市公司存貨管理的現(xiàn)狀，指出存貨水平居高不下是其急需解決的問(wèn)題。然后對(duì)影響我國(guó)服裝行業(yè)存貨周轉(zhuǎn)率的相關(guān)財(cái)務(wù)指標(biāo)進(jìn)行實(shí)證分析，分析結(jié)果表明存貨周轉(zhuǎn)率與固定資產(chǎn)比重正相關(guān)，與毛利率和企業(yè)的規(guī)模負(fù)相關(guān)，與企業(yè)的生產(chǎn)柔性存在正相關(guān)性，與償債能力和宏觀經(jīng)濟(jì)指標(biāo)之間不存在明顯的相關(guān)性。接下來(lái)進(jìn)一步分析其他影響存貨周轉(zhuǎn)率的因素如新的商業(yè)模式、企業(yè)信息化水平,然后提出改進(jìn)存貨管理的相關(guān)建議。最后，本文指出了本研究的不足之處，并提出將來(lái)研究的方向。
[Abstract]:At present, under the influence of macroeconomic fluctuations and the entry of new international business models, most of the domestic garment enterprises are under relatively high inventory pressure. Now this inventory crisis has spread to casual clothing. In recent years, the total inventory of listed companies in our country is in the trend of rising in a straight line, and the biggest contribution is the manufacturing industry, which is recognized as the industry with the greatest inventory pressure. But in the manufacturing industry is the clothing industry, its inventory level is considered by most people to be destructive, if sales problems will have incalculable consequences. Inventory plays a special role in the macro economy. When the inflation rate is low or the economy is on the upswing, the inventory as an asset can bring economic benefits to the enterprise. But when the price index is unstable and the future of the economy is uncertain, it is not good for enterprises to regard inventory as an asset. Once there is an economic downturn, inventory will become a burden on enterprises, a large backlog of inventory will eventually lead to the waste of social and economic resources. In order to avoid the waste of resources, it is necessary to study the inventory management of clothing industry in China. This paper takes the listed companies of the clothing industry in China as a sample to analyze the current situation of inventory management in China's garment industry, and to study the correlation between inventory turnover and related factors. The purpose of this paper is to understand the current situation of inventory management in garment industry, to confirm which factors are related to inventory management, and to improve the inventory management of enterprises, which can guide the inventory management of garment enterprises in China. Through the comprehensive analysis of the proportion of inventory to current assets and total assets, the quality of inventory assets and the inventory turnover of enterprises in the past five years, this paper aims to observe the current situation of inventory management of listed companies in clothing industry in China. It is pointed out that high inventory level is an urgent problem to be solved. Then it makes an empirical analysis on the related financial indicators which affect the inventory turnover of clothing industry in China. The results show that inventory turnover is positively related to the proportion of fixed assets, negatively related to gross profit rate and the scale of enterprises. There is a positive correlation with the enterprise's production flexibility, but no obvious correlation with the solvency and macroeconomic indicators. Then we further analyze other factors that affect inventory turnover, such as new business model, enterprise information level, and then put forward some suggestions to improve inventory management. Finally, this paper points out the shortcomings of this study and puts forward the direction of future research.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F274;F426.86

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