中小企业营运资金管理与企业财务业绩的实证研究—制造业为例教程分析.doc

 毕业论文独创性声明 本人郑重声明所提交的毕业论文是本人在指导教师的指导下进行的研究工作及取得的研究成果。除文中特别加以标注的地方外，论文中不包含他人已经发表的学术成果或者他人为获得高等院校学位而使用过的材料，论文中不涉及任何知识产权纠纷。否则，本人将承担一切责任。 学生签名：__张园园____ 日 期：____________ 摘 要 改革开放以来，。在后金融危机时期，各方学者开始重视起营运资金管理对中小企业财务业绩有着重要的影响，营运资金管理的效率高低影响着企业经营的成败与否。为了能够更好地解决中小企业的营运资本管理与财务业绩的矛盾，提供足够的资金投资新产品，开拓新的市场，扩大中小企业的市场规模以及提高中小企业的市场竞争优势，中小企业营运资金管理与企业财务业绩的研究愈来愈重要。 本文采用提出假设、回归分析等研究方法，通过对中小型企业的资金管理和财务业绩之间联系的探究，来寻找两者可能存在的潜在问题，并相关的解决办法，从而企业健康发展铺平道路。 关键词： 中小企业；营运资金管理；周期指标；企业财务业绩；实证研究  Abstract Since the reform and opening up,?Chinese?market economyvigorous development,?the small and medium-sized?enterprises?as a?new force to promote?the rapid development of?Chinas?economy.At the same time,?the period after the financial crisis,?working capital management,?working capital management?aroused?the attention of scholars,?realized the?working capital?has?the?important influence?on the financial performance of?small and medium-sized enterprises,?low?efficiency?of working capital management?will?lead to business?success.?The monetary fund management?success or failure?may also influence?the?management performance of enterprises.?In order to?better?solve?the contradiction?of the small and medium-sized enterprise?working capital management andfinancial performance?of new products,?provide?sufficient funds to invest,?develop new markets,?expand?the small and medium-sized enterprise?market and?small and medium enterprises to improve the?market?competitive advantage,?small and medium-sized enterprises?more and?more important?of?working capitalmanagement?and corporate?financial performance. The purpose of this paper is?to analyze the relationship betweenworking capital management?and corporate financial?performance,the?manufacturing SMEs in?listed companies?as a sample,?using the proposed?hypothesis,?regression analysis and other?research methods,?to explore the relationship between?the small and medium-sized enterprise?working capital management?and corporate financial?performance,?look for t