發(fā)布時間：2018-02-11 06:17

  本文關鍵詞： 農業(yè)龍頭企業(yè) 營運資金 產業(yè)鏈 融資結構　出處：《會計之友》2017年11期 　論文類型：期刊論文

【摘要】：營運資金融資結構指配置于流動資產上的各類資金的比重關系,研究營運資金融資結構對于企業(yè)合理配置資金、把控償債能力、提高營運資金管理效率具有重要意義。從產業(yè)鏈視角研究農業(yè)龍頭企業(yè)營運資金融資結構,有助于認識農業(yè)龍頭企業(yè)在產業(yè)鏈條中的地位,揭示其資金配置的傾向性問題。文章通過對上市農業(yè)產業(yè)化國家重點龍頭企業(yè)2000—2014年15年共730公司年的數據進行考察,發(fā)現農業(yè)龍頭企業(yè)總體處于被上下游占用資金的角色,對上下游資金的依存度集中于輕度和中度,且產業(yè)鏈下游環(huán)節(jié)的依存度高于上游環(huán)節(jié),部分農業(yè)龍頭企業(yè)上下游融資存在雙向弱勢;通過相關性分析驗證了營運資金各融資渠道間的替代關系,通過回歸分析驗證了農業(yè)龍頭企業(yè)上市初期的長期資金融資偏好。
[Abstract]:Working capital financing structure refers to the configuration in liquid assets on the various types of funds proportion relationship, research financing structure of working capital for the enterprise to control the rational allocation of funds, solvency, has important significance in improving the efficiency of working capital management. From the perspective of agricultural leading enterprises working capital financing structure of industrial chain, help to understand the status of agricultural leading enterprises in in the industry chain, reveals the tendency of the problem of capital allocation. Based on the list of national key agricultural industrialization leading enterprises 2000 - 15 years, in 2014 a total of 730 years of data investigation, found that the leading agricultural enterprises in the overall funds be on the downstream role of upstream and downstream capital dependence on light and moderate, dependency and the industry chain downstream link is higher than the upstream, downstream part of agricultural leading enterprises financing through the relevant weak two-way; The analysis validates the substitution relationship between the financing channels of working capital, and verifies the long-term financing preference of the leading agricultural enterprises through the regression analysis.

【作者單位】： 中國農墾經濟發(fā)展中心;北京農學院經濟管理學院;
【基金】：北京市屬高等學校高層次人才引進與培養(yǎng)計劃項目(CIT&TCD201304094)
【分類號】：F302.6;F324

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