上市公司现金流量与经营业绩相关性研究毕业论文.docVIP

毕业论文 （20_ _届） 上市公司现金流量与经营业绩相关性研究 摘 要 现金流量在企业管理中有着非常重要的作用，从长期看，企业从经营活动、投资活动、筹资活动中得到的现金必须足够支付企业维持生产经营活动的最低开支。拥有良好的现金流量对企业至关重要。 本文首先对现金流量的概念、经营业绩等基本概念进行界定。其次，以房地产行业为例，对现金流量与经营业绩的相关性进行了研究。选取50家房地产公司对其现金流量进行了收入结构、支出结构、余额结构以及近三年的趋势分析，总体了解房地产行业的现金流量概况。最后，运用SPSS软件进行了实证研究，选用皮尔逊相关性分析的方法分别对现金净流量、经营活动净现金流量、投资活动净现金流量及筹资活动净现金流量与经营业绩这四组变量的相关性进行了分析，最终得出结论，并对房地产行业现金流量管理提出了5点建议：①明确现金流量管理的重要性。②加强现金预算尤其对经营活动现金流量采用现金预算进行现金收支的控制。③加强成本管理和费用支出控制。④多渠道融资。⑤提高资金的使用率，对闲置资金进行再投资。 关键词：Abstract Cash flow management in the enterprise has a very important role , The long term, companies from operating activities, investing activities, financing activities, cash must be sufficient to get companies to maintain production and business activities to pay the minimum expenditure. Have a good cash flow is very important for business-critical. Firstly, the concept of cash flow, results of operations to define the basic concepts, Secondly, the real estate industry, for example, cash flow and operating results of the correlation were studied. 50 real estate companies selected cash flows of its revenue structure and expenditure structure, the balance of structure and trends of the past three years, the overall understanding of the real estate industrys cash flow profile.Finally, the use of SPSS software, an empirical study, Used Pearson correlation analysis methods were used on the net cash flow, net cash flow from operating activities, investing activities and financing activities Net cash flow Net cash flow and operating results of the four groups of related variables were analyzed, Ultimately concluded, and cash flow management of the real estate industry, a 5-point proposal:Clear the importance of cash flow management;Strengthening the cash budget cash flow from operating activities, especially on a cash budget cash balance control;Better cost management and expense control;Multi-channel financing; Increase the utilization of funds, reinvestment of idle funds. Keywords: Cash Flow；Results of Operations；Co