摘要
营运资本结构对企业的竞争力、企业价值和盈利能力都具有十分重要的意义,与企业日常经营活动的优劣十分密切。加强对营运资本结构的管理,就是追求企业资产流动性与盈利性间的平衡,从而提升企业的经营绩效。但实际上,我国许多上市公司更加看重企业的资本结构和股利政策等,营运资本的管理尚未引起足够重视。针对造纸业上市公司营运资本结构对企业经营绩效的影响进行了研究,分析上市造纸企业营运资本结构存在的不足,提出了提升造纸企业绩效的策略。
The operating capital structure has an important significance on the enterprises' competitiveness, value, profitability and advantage of daily business running. The management of operating capital structure is to keep a balance of asset liquidity and profitability, which could increase the business performance. However, many listed enterprises in our country focus more on the capital structure and dividend policy, etc. The management of operating capital structure has not received enough attention. This paper studies the impact of operating capital structure on the performance of China's paper-making indus- try listed companies. Some recommendations are made to promote the healthy development of China's pa- per-making industry.
出处
《淮海工学院学报(人文社会科学版)》
2017年第3期104-106,共3页
Journal of Huaihai Institute of Technology(Humanities & Social Sciences Edition)
关键词
营运资本结构
企业绩效
造纸业
上市公司
operating capital structure
enterprises
performance
paper-making industry
listed companies