摘要
本文以沧州大化为案例公司,从营运资本结构、要素管理和渠道管理三方面分析其在戴帽前后的营运资本管理情况。研究表明,改善营运资本结构、加强营运资本要素管理和渠道管理能促进*5丁公司摘帽。本文最后提出了相关建议,以期为相似*ST公司摘帽提供一些参考。
This paper uses the case study method to explore the influence of working capital management on*ST company's cap removal.Taking Cangzhou Dahua as a case company,this paper analyzes its working capital management before and after cap from three aspects:working capital structure,factor management and channel management,the result shows that improving the working capital structure,enhancing the management of working capital elements and channel management can promote the removal of cap*ST companies.The paper finally puts forward relevant suggestions to provide some reference for similar*ST companies.
作者
赵丽琼
李华兴
ZHAO Li-qiong;LI Hua-xing(School of Accounting,Hebei University of Economics and Business,Shijiazhuang)
出处
《财务与金融》
2021年第6期46-53,共8页
Accounting and Finance
基金
河北省社会科学基金项目“我省财务困境公司营运资本管理研究”阶段成果(HB20GL049)。