摘 要：我国对公司绩效的研究由来已久，但是从营运资本管理角度出发的却很少。服装零售业作为与生活息息相关的产业，使用频率较高的是营运资本，营运成本管理重要程度也较高。在营运资本成功推广的基础上，以2012-2014年全国20家服装零售业上市公司为研究对象，对公司当前的经济财务状况和企业收益与公允价值之间的联系进行研究。通过Excel的整理和SPSS软件的使用，对样本数据进行实证分析。研究发现，近年来我国服装零售业大部分采用稳健的营运资本投资政策和保守求稳的营运资本融资政策，存货过多且管理效率低下、其他运营成本居高不下、固定资产趋于老化成为了普遍问题。针对这些问题，本文提出有关改进营运资本在中国正确使用的建议。70863

毕业论文关键词：营运资本管理，公司绩效，服装零售业

Abstract：the research on the performance of China's long-standing, but from the perspective of working capital management are few. The clothing retail industry as a industry and life is very relevant for working capital use frequency obviously higher than non retail industry, the importance of working capital management is also obvious. Based on working capital management in China's success is accepted and promotion process of research and analysis, and the foreign advanced research results for reference, on the basis of 2012 - 2014 20 national clothing retail industry listed company as the research object, on the company's current by economic links between financial and corporate income and fair value were studied. Through the use of finishing excel and SPSS software, the sample data for empirical analysis. In recent years, China's apparel retail industry most of the steady working capital investment policy and conservative stability of working capital financing policy, inventory and low management efficiency, high operating costs, fixed assets tend to be aging has become a universal problem, research has found, and about the improvement of the capital operation in China, the proper use of advice.

Key words: working capital management, company performance, clothing retail industry 

目 录

1  引言 3

1.1  选题背景与意义 3

1.2  研究思路和方法 3

1.3  国内外综述 4

2  理论基础阐述 4

2.1  营运资本管理的内容 4

2.2  营运资本的内涵 5

3  我国服装零售业上市公司营运资本分析 7

3.1  营运资本投资政策的特点 7

3.2  营运资本融资政策的特点 8

4  实证分析 9

4.1  样本与指标的选择 9

4.2 相关性分析 10

4.3  实证结论假设 11

4.4  实证结果分析 12

5  关于营运资本管理的相关建议 14

5.1  优化流动比率结构 14

5.2  重视营运资本管理 14

5.3  加强企业财务预算 14

参考文献 15

致谢