| 营运资金管理政策与其管理绩效的关系研究——基于白酒行业上市公司 |
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| 引用本文： | 刁伍钧,扈文秀. 营运资金管理政策与其管理绩效的关系研究——基于白酒行业上市公司[J]. 经济与管理研究, 2011, 0(8) |
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| 作者姓名： | 刁伍钧 扈文秀 |
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| 作者单位： | 西安理工大学经济与管理学院,西安市,710054 |
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| 摘 要： | 本文以2002～2008年白酒行业上市公司为样本,通过回归分析,研究营运资金管理政策和营运资金管理绩效之间的关系.研究结果表明:资产组合策略和利息率与白酒行业上市公司营运资金管理绩效之间存在显著负相关关系;筹资组合与白酒行业上市公司营运资金管理绩效之间存在负相关关系;资产组合和资产规模与白酒行业上市公司营运资金管理绩效之间不存在负相关关系.
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| 关 键 词： | 白酒行业上市公司 营运资金管理 绩效 营运资金周转期 营运资金管理政策 |
Study on the Relationship between the Policy of Working Capital Management and Performance of Working Capital Management in Listed Company of Liquor Industry |
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| DIAO Wu-jun,HU Wen-Xiu. Study on the Relationship between the Policy of Working Capital Management and Performance of Working Capital Management in Listed Company of Liquor Industry[J]. Research on Economics and Management, 2011, 0(8) |
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| Authors: | DIAO Wu-jun HU Wen-Xiu |
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| Affiliation: | DIAO Wu-jun,HU Wen-Xiu (School of Economics and Management,Xi'an University of Technology,Xi'an 710054) |
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| Abstract: | This paper researches listed companies of liquor industry from 2002 to 2008.It utilizes regression analysis to research the relationship between policies of working capital management and performance of working capital management. The results show:portfolio strategy and interest rate are significant negative correlations with performance of working capital management in listed company of liquor industry.Secondly,financial combination is negative correlation with performance of working capital management in ... |
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| Keywords: | Listed Company of Liquor Industry Working Capital Management Performance Days of Working Capital Policy of Working Capital Management |
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