渠道视角下我国农业上市公司营运资金管理分析

Analysis of the Working Capital Management of Chinese Agricultural Listed Companies Based on the Channel Perspective

通过对2007年到2012年我国农业上市公司的财务数据进行研究,从要素和渠道两个层次对其营运资金管理进行了分析与评价。结果表明我国农业上市公司的营运资金呈现波动性较小、营销渠道周转期较长以及生产渠道周转期较短的特征。针对我国农业上市公司营运资金管理中存在的不足,依据渠道管理理论,分别从采购渠道、生产渠道、营销渠道三个方面提出了提升其管理绩效的建议。

With the financial data of Chinese agricultural listed companies from 2007 to 2012, the research elaborates on the perspective of channeland element and the result shows that the working capital of Chinese agricultural listed companies fluctuates smoothly, the turnaround of market-ing period is long and the manufacture period is short. Based on the theory of channel management, some suggestions are given from the aspect ofprocurement, manufacture and marketing.