本文選題：營(yíng)運(yùn)資金 + 應(yīng)收賬款�。� 參考：《上海交通大學(xué)》2012年碩士論文

【摘要】：營(yíng)運(yùn)資金管理是公司金融中非常重要的內(nèi)容。在當(dāng)前的國(guó)際國(guó)內(nèi)經(jīng)濟(jì)金融背景下，營(yíng)運(yùn)資金管理是企業(yè)財(cái)務(wù)管理的重中之重。因此，本文的研究凸顯了十分重要的現(xiàn)實(shí)意義。 本文應(yīng)用規(guī)范性分析，剖析了營(yíng)運(yùn)資金的實(shí)質(zhì)、構(gòu)成和作用。運(yùn)用了經(jīng)濟(jì)學(xué)和金融學(xué)的相關(guān)知識(shí)，結(jié)合中國(guó)證券市場(chǎng)實(shí)際，構(gòu)建營(yíng)運(yùn)資金評(píng)價(jià)模型。 實(shí)證分析第一部分，研究上市公司營(yíng)運(yùn)資金對(duì)于企業(yè)經(jīng)營(yíng)績(jī)效的重要意義以及營(yíng)運(yùn)資金策略選擇和企業(yè)經(jīng)營(yíng)績(jī)效間的關(guān)系。通過(guò)分析得出將營(yíng)運(yùn)資金控制在一個(gè)合適的比率，對(duì)上市公司經(jīng)營(yíng)績(jī)效顯著正相關(guān)。另外，行業(yè)背景的差異讓上市公司營(yíng)運(yùn)資金策略的選擇產(chǎn)生非常大的影響。 實(shí)證分析第二部分，，研究上市公司營(yíng)運(yùn)資金經(jīng)濟(jì)模型。進(jìn)而通過(guò)營(yíng)運(yùn)資金信息，嘗試推斷營(yíng)運(yùn)資金信息中蘊(yùn)含的上市公司私有的管理信息。然后，通過(guò)近期的營(yíng)運(yùn)資金信息來(lái)評(píng)價(jià)和預(yù)測(cè)公司未來(lái)一段時(shí)間的企業(yè)經(jīng)營(yíng)績(jī)效。 最后，文章結(jié)合研究結(jié)果給出總結(jié)和研究展望。
[Abstract]:Working capital management is a very important part of corporate finance. In the current international and domestic economic and financial background, working capital management is the most important financial management of enterprises. Therefore, the study of this paper highlights a very important practical significance. This paper analyzes the essence, constitution and function of working capital by normative analysis. Using the relevant knowledge of economics and finance, combined with the reality of China's securities market, the working capital evaluation model is constructed. The first part of the empirical analysis studies the significance of working capital to the business performance of listed companies and the relationship between the choice of working capital strategy and business performance. Through the analysis, the working capital is controlled in a suitable ratio, which has a significant positive correlation to the operating performance of listed companies. In addition, the differences in industry background make the choice of working capital strategy of listed companies have a great impact. The second part of empirical analysis, the study of listed companies working capital economic model. Then, through the working capital information, we try to infer the private management information of listed companies contained in the working capital information. Then, through the recent working capital information to evaluate and predict the company's business performance for a period of time. Finally, combined with the research results, the paper gives a summary and research prospects.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F275.1;F832.51;F224

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相關(guān)期刊論文 前3條

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