浙江上市中小企业营运资金管理与绩效分析毕业论文.docVIP

毕业论文 （20_ _届） 浙江上市中小企业营运资金管理与绩效分析 摘 要 营运资金管理是组成公司财务管理的重要部分，和公司的价值创造和财务管理目标紧密相关。良好的营运资金管理是企业长久生存健康发展的基础 ,开展营运资金管理绩效分析既是企业管理人员掌控企业营运资金循环、客观看待自身管理能力的需要 ,也是外部相关经济利益人士判断企业营运资金管理水平、进行经济活动导向的需要。中小企业在我国的国民经济发展中是一支重要的力量，其年产值增长率一直保持在30%左右，远远高于总的经济增长速度，并且随着社会的发展，中小企业的数量也在明显的上升，可见中小企业在我国的国民经济发展中起着举足轻重的地位。然而，在市场经济残酷的竞争中，中小企业的存活率却非常低，究其原因主要在于流动资金不足、筹集资金困难、资金低效运营等等。为了使中小企业这支主力军发挥更强大的力量，使我国经济更好更快的发展，对于中小企业营运资金管理的研究就具有十分重要的现实意义了。 本文主要通过对浙江中小企业中制造业、建筑业、信息技术业这三个行业的营运资金管理与企业绩效进行实证研究来探讨中小企业营运资金管理与企业绩效之间的关系。通过分析，可以企业经营管理者营运资金的信息，加强管理，合理调整生产战略，保证企业的流动资金结构合理，使其能够最大限度的得到使用。 关键词：中小企业；营运资金；营运资金管理；绩效；实证分析Abstract Working capital management is an important part of the companys financial management, and the value creation of corporation and financial management goal is closely related. Good working capital management is a long survival for the healthy development of enterprise based, conduct operating funds management performance analysis is enterprise management personnel control enterprise operating capital circulation, take an objective look at their own management ability, which is also the need of external related economic interests personage judgment enterprise operating funds management level, the direction of economic activities of need. Small and medium-sized enterprises in Chinas national economic development is one of the most important strength, its annual growth rate has remained at 30%, far higher than total economic growth speed, and with the development of society, the small and medium-sized enterprises in the number of significant increase in small and medium-sized enterprises, visible in Chinas national economic development plays an important role. However, in a market economy cruel competition, small and medium-sized enterprise survival rate is very low, investigates mainly lies in the floating capital insufficiency, raise funds difficult, capital inefficient operation, etc. In order to make a mainstay of small and medium-sized enterprises play a more powerful force, make ou