本文選題：金融危機(jī) + 產(chǎn)權(quán)背景��； 參考：《西南財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：改革開放以來,我國經(jīng)濟(jì)快速發(fā)展,商業(yè)信用作為信用體系的重要組成部分,在我國經(jīng)濟(jì)發(fā)展中發(fā)揮著越來越重要的作用。不同產(chǎn)權(quán)背景與不同的經(jīng)濟(jì)環(huán)境對(duì)商業(yè)信用行為有著重要的影響,而這兩種因素對(duì)企業(yè)商業(yè)信用的利用的影響可能會(huì)有所不同。本文以國有企業(yè)和民營企業(yè)為研究對(duì)象,通過對(duì)比金融危機(jī)前后上市公司的數(shù)據(jù),探討產(chǎn)權(quán)背景與經(jīng)濟(jì)環(huán)境對(duì)企業(yè)商業(yè)信用利用程度的影響。 本文共分為五個(gè)章節(jié),主要的研究思路和框架如下： 第一章是導(dǎo)論部分。本章敘述企業(yè)對(duì)商業(yè)信用利用的研究背景以及研究意義,說明研究的動(dòng)機(jī)與目的,介紹研究所使用的方法。 第二章為文獻(xiàn)綜述。本章分別從三個(gè)方面總結(jié)了以前學(xué)者有關(guān)于商業(yè)信用的研究文獻(xiàn),主要包括國外學(xué)者研究的影響商業(yè)信用的內(nèi)部因素和外部環(huán)境以及國內(nèi)學(xué)者有關(guān)商業(yè)信用的零散研究,并做出了評(píng)價(jià)。 第三章為相關(guān)的理論基礎(chǔ)。主要包括商業(yè)信用的存在動(dòng)機(jī)理論、融資性動(dòng)機(jī)、經(jīng)營性動(dòng)機(jī)以及對(duì)于不同產(chǎn)權(quán)背景、不同經(jīng)濟(jì)環(huán)境對(duì)我國企業(yè)商業(yè)信用利用的影響分析。 第四章為實(shí)證檢驗(yàn)。本章對(duì)我國上市企業(yè)在不同產(chǎn)權(quán)背景和不同經(jīng)濟(jì)環(huán)境下利用商業(yè)信用的程度進(jìn)行了統(tǒng)計(jì)性描述以及多元回歸分析,得出了相應(yīng)的結(jié)論并進(jìn)行了分析探討。 第五章為結(jié)論與建議。本章根據(jù)前文的分析和實(shí)證,對(duì)結(jié)論進(jìn)行了一個(gè)歸納和總結(jié),并對(duì)與研究中所發(fā)現(xiàn)的問題提出了一些建議。 由于以前的相關(guān)文獻(xiàn)以及研究多集中在關(guān)于商業(yè)信用的存在性動(dòng)機(jī)研究或者商業(yè)信用影響因素分析,而本文將研究重點(diǎn)放在不同產(chǎn)權(quán)背景與經(jīng)濟(jì)環(huán)境下企業(yè)商業(yè)信用利用的程度的差異分析上,通過對(duì)不同上市公司的商業(yè)信用凈利用度進(jìn)行實(shí)證研究,得出了以下結(jié)論：在日常經(jīng)營中,國有企業(yè)會(huì)提供更多的商業(yè)信用,而民營企業(yè)使用更多的商業(yè)信用；從金融危機(jī)前期到中期,國有企業(yè)和民營企業(yè)對(duì)商業(yè)信用的利用都會(huì)呈現(xiàn)出減少趨勢(shì)；然而從金融危機(jī)中期到后期,國有企業(yè)和民營企業(yè)對(duì)商業(yè)信用的利用趨勢(shì)可能都不會(huì)出現(xiàn)明顯的變化；通過回歸分析,我們還發(fā)現(xiàn)金融危機(jī)對(duì)企業(yè)利用商業(yè)信用的影響不如產(chǎn)權(quán)背景對(duì)其的影響大。 本文研究存在的不足主要有兩點(diǎn)：第一是樣本數(shù)據(jù)僅僅只是選擇了上市公司的財(cái)務(wù)數(shù)據(jù),而對(duì)于非上市公司的數(shù)據(jù)沒有納入考慮,而我國企業(yè)還有很多都是非上市公司,因此結(jié)果不足以說明我國所有企業(yè)的情況。第二點(diǎn),本文采用的是應(yīng)收賬款和應(yīng)付賬款的差額除以營業(yè)收入來衡量對(duì)商業(yè)信用的利用程度。但是商業(yè)信用同時(shí)還包括應(yīng)收票據(jù)、應(yīng)付票據(jù)等等,這幾項(xiàng)數(shù)據(jù)尚未納入考慮,因此究竟這一指標(biāo)是否能很好地衡量企業(yè)對(duì)商業(yè)信用的利用還值得研究和探討。
[Abstract]:Since the reform and opening up, China's economy has developed rapidly. As an important part of the credit system, commercial credit plays a more and more important role in the economic development of our country. Different background of property right and different economic environment have important influence on commercial credit behavior, and the influence of these two factors on the utilization of business credit may be different. This paper takes state-owned enterprises and private enterprises as research objects, by comparing the data of listed companies before and after the financial crisis, discusses the influence of the background of property rights and economic environment on the degree of commercial credit utilization of enterprises. This paper is divided into five chapters, the main research ideas and frameworks are as follows: the first chapter is the introduction. This chapter describes the research background and significance of business credit utilization, explains the motivation and purpose of the research, and introduces the methods used in the research. The second chapter is a literature review. This chapter summarizes the previous research literature on commercial credit from three aspects, including the internal factors and external environment of foreign scholars' research on commercial credit, and the scattered research of domestic scholars on commercial credit. An evaluation is made. The third chapter is the relevant theoretical basis. It mainly includes the existence motive theory of commercial credit, financing motive, operating motive and the influence of different property right background and different economic environment on the utilization of business credit in our country. The fourth chapter is empirical test. This chapter makes a statistical description and multiple regression analysis on the degree of using commercial credit in different property right background and different economic environment of listed enterprises in our country, draws the corresponding conclusion and makes an analysis and discussion. The fifth chapter is the conclusion and recommendation. Based on the previous analysis and empirical analysis, this chapter summarizes the conclusions and puts forward some suggestions on the problems found in the research. As previous relevant literature and studies have focused on research on the existential motivation of commercial credit or the analysis of the influencing factors of commercial credit, This paper focuses on the analysis of the degree of commercial credit utilization in different property right background and economic environment, through the empirical research on the net commercial credit utilization of different listed companies. The following conclusions are drawn: in daily operation, state-owned enterprises will provide more commercial credit, while private enterprises will use more commercial credit; from the beginning of the financial crisis to the middle of the financial crisis, The use of commercial credit by both state-owned enterprises and private enterprises will show a decreasing trend, however, from the middle to the later stage of the financial crisis, the trend of the use of commercial credit by state-owned enterprises and private enterprises may not change obviously. Through regression analysis, we also find that the financial crisis has less impact on the use of business credit than the background of property rights. There are two main deficiencies in this study: first, the sample data only select the financial data of listed companies, but the data of non-listed companies are not taken into account, and many enterprises in our country are non-listed companies. So the result is not enough to explain the situation of all enterprises in our country. Second, this paper uses the difference between accounts receivable and accounts payable divided by operating income to measure the use of business credit. However, commercial credit also includes notes receivable, notes payable and so on. These data have not been taken into account, so it is worth studying and discussing whether this index can measure the use of commercial credit.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F831.59;F832.51;F275

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本文編號(hào)：2054557