交通运输业上市公司营运资金管理评价模型研究.pdfVIP

Abstract The company scale of transportation industry has gradually enlarged, the business scope is continually expanding, the proportion of working capital is increasing over recent years, working capital management efficiency is increasingly becoming an important measure of the quality of the business. Establish working capital management evaluation model can reveal the level of transportation enterprise working capital management, optimize the management of working capital management, improve working capital internal structure and the competitiveness of the industry. Firstly, this thesis expounded transportation industry characteristics, working capital management status of transportation industry listed companies and working capital management theory, the theory of supply chain, channel theory. Secondly, Secondly, analysis the advantages and disadvantages of traditional working capital management evaluation index based on evaluation of the elements, establish working capital management evaluation index system based on the theory of channels, build working capital management evaluation model transportation industry listed company. According to the selected evaluation index, choose listed public companies from 2007 to 2012 of road transportation industry in A-share market as a sample, using KMO and Bartletts Test to test the feasibility of principal component analysis, after adoption, using SPSS19.0 software, using pri