上市公司营运资金管理与企业绩效的相关性研究--以江苏省制造业为例

Research on the Relationship Between Working Capital Management and Corporate Performance of Listed Companies--Taking Manufacturing Industry in Jiangsu Province as an Example

随着计划经济向市场经济的转型,企业的发展目标由原先的市场竞争转化为内部管理的提升,其中最为突出的是营运资金的管理。营运资金管理的效果影响着企业的运行方式和未来发展能力,关系到企业的成败,因此,企业必须强化营运资金的管理。目前江苏省制造业企业存在着很多问题,比如产业层次较低、行业集中度不高、自主创新能力欠缺、工艺水平落后等,企业经营绩效亟待提高。本文采用实证研究方法探索营运资金管理与企业绩效之间的内在联系,以期为江苏省制造业企业管理层提供相关的决策建议。

With the transformation from planned economy to market economy,the development goal of enterprises has changed from the original market competition to the improvement of internal management,the most prominent of which is the management of working capital.The effect of working capital management affects the operation mode and future development ability of enterprises,and is related to the success or failure of enterprises.Therefore,it is necessary for enterprises to strengthen the management of working capital,especially for manufacturing enterprises,where current assets account for the majority,which directly affects the profitability of enterprises.At present,there are many problems in manufacturing enterprises in Jiangsu Province,such as low industrial level,low industry concentration,lack of independent innovation ability,backward technology level and so on.This paper explores the relationship between working capital management and enterprise performance from the empirical aspect,and studies the internal relationship between them,so as to provide relevant decision-making suggestions for the management of manufacturing enterprises in Jiangsu Province.