摘要
近年来,中国工程机械市场增速开始放缓,市场竞争加剧。许多企业以激进营销方式助推业绩增长,但是这一做法导致了营运资金结构不合理,给企业带来了风险。因此,对企业营运资金结构与净资产收益率之间的关系进行实证研究,找出优化营运资金结构的对策,具有一定的现实意义。
Over these years,the growth of Chinese Engineering Machinery Market has been slowing down with much more fierce market competition.A lot of enterprises took radical marketing approaches to boost their sales revenues,which have led to unreasonable structures for their operation capital and brought risks.Therefore,the thesis did an empirical study on the relationship between structure of the enterprise’s operation capital and the return rate of net assets,to find out the measures to optimize the structure of operation capital which has some certain practical significance.
出处
《长春金融高等专科学校学报》
2013年第2期32-34,共3页
Journal of Changchun Finance College
关键词
三一重工
营运资金
结构
优化
Sanyi Heavy Industry Co.
Ltd
operation capital
structure
optimization