营运资金管理水平的影响因素研究——来自优秀房地产公司的数据

Research on the Influencing Factors of Working Capital Management Level:Data from Excellent Real Estate Companies

文中回顾了国内有关房地产公司营运资金管理的文献,结果发现已有很多学者都是从整个房地产行业的角度研究营运资金的管理,而鲜有学者从更细微的视角来进行研究。因此文中选取凤凰网财经发布的房地产行业的12家优秀公司作为研究对象,围绕房地产公司的流动资产与流动负债的比例展开分析,运用回归分析法归纳出营运资金管理水平与相关财务指标之间的关系,并基于研究结果为其他房地产公司提出参考建议。

This paper reviews the domestic literature on the management of working capital of real estate companies,and finds that many scholars have studied the management of working capital from the perspective of the whole real estate industry,while few scholars have studied it from a more subtle perspective. Therefore,this paper chooses 12 excellent real estate companies published by Fenghuang Finance and Economics as the research object,carries out analysis around the ratio of current assets and current liabilities of real estate companies,and uses regression analysis method to conclude the relationship between working capital management level and relevant financial indicators,and puts forward reference suggestions for other real estate companies based on the research results.