中国上市公司营运资金管理调查:2010

本调查分别以2010年1945家上市公司、2009-2010年1586家可比上市公司和2008-2010年1306家可比上市公司作为研究对象,进行了营运资金管理绩效的行业分析、企业分析、地区比较分析和外向型行业专题分析,从渠道和要素两个视角对上市公司营运资金管理状况进行了全面调查和透视,得到以下结论:2010年中国上市公司营运资金平均管理绩效与2009年相比有所提高,但提高幅度不大;上市公司各要素单独管理水平相对成熟,协同管理水平较差;从地区视角来看,我国各地区上市公司的营运资金管理水平的差距仍然较大;对于那些外向型程度较高的行业(如纺织服装和电子信息产业等)来说,金融危机后行业的营运资金管理绩效正在逐步回升。

The Working Capital Management Survey of Chinese Listed Companies:2010

In the channel view and element view,the paper analyzes the industries performance,the enterprises performance,the regions performance,and the export-oriented industries performance of working capital management by choosing 1945 listed companies in 2010 and 1586 listed companies in 2009-2010 and 1306 listed companies in 2008-2010 as samples.According to investigating and analyzing,there are four main conclusions.First,the working capital management performance of Chinese listed companies in 2010 is little higher than that in 2009.Second,the management level is more skilled on single element of working capital,while collaborative management level is worse.Third,there are great differences of working capital management performance among regions in China.The last,it is becoming recovery on working capital management performance in textile and garment industry and electron industry whose degree of export-oriented is more that 50%.