本文選題：企業(yè)應(yīng)付款 + 企業(yè)應(yīng)收款��； 參考：《財會通訊》2017年30期

【摘要】：本文選取2011-2015年1162家上市公司為樣本對象,分析了現(xiàn)金持有量受企業(yè)商業(yè)信用的影響,并探討了區(qū)域金融發(fā)展水平對這種影響的調(diào)節(jié)作用。研究表明,企業(yè)應(yīng)付款,即企業(yè)獲取的商業(yè)信用,與現(xiàn)金持有存在顯著正向相關(guān)性;企業(yè)應(yīng)收款,即企業(yè)所提供的商業(yè)信用,與企業(yè)現(xiàn)金持有存在顯著負(fù)向相關(guān)性;另外,企業(yè)當(dāng)?shù)亟鹑诎l(fā)展對企業(yè)應(yīng)收款和現(xiàn)金持有相關(guān)性的影響具有調(diào)節(jié)作用,金融發(fā)展水平越高,企業(yè)應(yīng)收款與現(xiàn)金持有量間的替代性越強。
[Abstract]:This paper selects 1162 listed companies from 2011-2015 as the sample, analyzes the influence of the cash holdings on the business credit of the enterprises, and probes into the moderating effect of the regional financial development level on this kind of influence. The research shows that the business accounts payable, that is, the business credit acquired by the enterprise, has a significant positive correlation with the cash holding; the corporate receivables, that is, the business credit provided by the enterprise, have a significant negative correlation with the corporate cash holdings; in addition, there is a significant negative correlation between the business receivables and the cash holdings of the enterprises. The influence of local financial development on the correlation between corporate receivables and cash holdings is moderated. The higher the level of financial development, the stronger the substitution between corporate receivables and cash holdings.
【作者單位】： 鄭州工商學(xué)院;
【基金】：2017年河南省教育廳軟科學(xué)項目“河南省農(nóng)業(yè)企業(yè)融資問題研究”(項目編號:172400410196) 河南省社科聯(lián)項目“河南省農(nóng)業(yè)種養(yǎng)加一體化發(fā)展研究”(項目編號:SK1-2016-3685)的階段性研究成果
【分類號】：F275;F832.51

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