营运资金论文：基于供应链的营运资金管理评价模型研究.docVIP

营运资金论文：基于供应链的营运资金管理评价模型研究 【中文摘要】本文研究的主要是在供应链理论的基础上，建立一种新的营运资金管理评价模型，弥补传统营运资金管理评价指标的不足之处，为企业营运资金管理提供参考。随着供应链理论、渠道关系理论的不断发展，现代企业规模的不断扩张，越来越多的学者们逐步认识到供应链理论对营运资金管理的重要意义，基于供应链的营运资金管理的研究也就逐步突显其对企业营运资金管理的重要性。针对上述课题的特点，本文运用规范分析与实证分析相结合、定性分析与定量分析相结合的研究方法。首先，本文综述了营运资金的国内外研究现状，界定了营运资金以及营运资金管理的相关概念。阐述了供应链管理的理论，回顾传统营运资金分类方法，提出以供应链理论为基础对营运资金进行分类。其次，从传统营运资金管理评价指标入手，分析其优缺点，建立以供应链为理论基础的营运资金管理指标，涉及企业采购、生产、销售、理财四个主要方面，从整体系统的角度分析评价企业营运资金管理。再次，利用2006到2009年家电类上市公司营运资金管理评价相关指标数据，采用主成分分析方法建立基于供应链的营运资金管理指标评价模型。最后，从纵向、横向两个方面对基于供应链的营运资金管理模型进行验证，并从采购环节、生产环节、销售环节、理财环节四个方面对我国企业营运资金管理提出相关建议。 【英文摘要】The main purpose of this study is to propose a new comprehensive evaluation modelof working capital, which could make up the traditional management evaluation indexdeficiency. then provide the reference for enterprise抯 working capital management. Withthe development of the supply chain, channel relationship theory ,the modern enterpriseexpansion, More and more scholars gradually realized the supply chain theory isimportant to the working capital management We could know the significance that weput the supply chain to the working capital management. To consider this subjectcharacteristics, combining research methods of the literature induction analysis,qualitative analysis and quantitative analysis and theoretical analysis and practicalapplication.Firstly, this paper summarize the research status of the working capital managementhome and abroad, define the working capital management concept. Elaborated the theoryof supply chain management, then put forward the classification which based on thesupply chain theory.Secondly, from the traditional working capital management evaluation index,analysis the advantages and disadvantages, recommended to establishment the workingcapital management index which based on the supply chain based ,its involved inprocurement, production, sales, finance four major aspects, From the whole system theperspective analysis the evaluation of working capital management.Thirdly, w