房地产上市公司营运资金结构与企业绩效的实证分析-empirical analysis on working capital structure and enterprise performance of real estate listed companies.docx

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房地产上市公司营运资金结构与企业绩效的实证分析-empirical analysis on working capital structure and enterprise performance of real estate listed companies.docx

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房地产上市公司营运资金结构与企业绩效的实证分析-empirical analysis on working capital structure and enterprise performance of real estate listed companies

PAGE PAGE IV 目录摘要 I ABSTRACTII 1 绪论1 1.1 问题的提出············································································································ 1 1.2 研究现状················································································································ 3 1.2.1 国外相关研究 3 1.2.2 国内相关研究 4 1.3 本论文主要研究内容 ···························································································· 5 2 营运资金结构管理理论与企业绩效评价 7 2.1 营运资金结构管理概述 ························································································ 7 2.1.1 营运资金的含义 7 2.1.2 营运资金的特性 8 2.1.3 营运资金管理的理念 9 2.2 营运资金的结构性管理原理 ·············································································· 11 2.2.1 营运资金的结构性管理的必要性 11 2.2.2 流动资产的结构性管理 12 2.2.3 营运资金投资策略的报酬与风险分析 13 2.2.4 营运资金投资水平的优化选择 13 2.2.5 流动负债的结构性管理 13 2.3 营运资金结构管理的主要内容 ·········································································· 15 2.3.1 流动资产与长期资产的比例结构 15 2.3.2 流动负债与长期负债的比例结构 15 2.3.3 流动资产各项目的结构 16 2.3.4 流动负债各项目的结构 16 2.3.5 流动资产与流动负债的匹配关系 17 2.4 企业绩效的衡量 ·································································································· 17 3 实证研究20 3.1 房地产企业的界定及特征 ·················································································· 20 3.2 房地产上市公司营运资金结构特点··································································· 21 3.3 研究假设 ·············································································································· 22 3.4 因变量（企业绩效指标）的选取······································································· 23 3.5 自变量的选取 ······································································································ 23 3.6 控制变量 ·············································································································· 24 3.7 统计方法 ·············································································································· 24 3.8 回归模型 ·········