摘要
2008年爆发的金融危机对我国出口型工业制造业影响甚大,对纺织服装业的影响尤为严重。为此,本文选取了59家纺织服装企业作为分析样本,采用多元统计分析软件SPSS中的线性回归法,对2008年纺织服装企业营运资金结构对企业绩效的影响进行了实证研究。实证结果显示流动资产比例与净资产收益率呈显著正相关关系;流动负债比例和流动比率与净资产收益率呈显著负相关关系。根据实证分析结果,本文提出了优化我国纺织服装企业营运资金结构的对策建议,以便为企业管理者提供营运资金管理的依据和参考。
The Chinese textile industry got serious influence in 2008 Financial Crises. Taking the 59 listed companies in Chinese textile industry for samples, this paper adopts the linear regression method of SPSS multivariate statistical analysis software and makes an empirical research on the relationship between the working capital structure and the corporate performance in 2008. Empirical results show that there exist the significant positive cor- relation between CAR and ROE and the significant negative correlations between CLR and ROE, CR and ROE. Based on the above results, this paper makes some suggestions on the working capital structure optimization of Chinese textile enterprises so as to provide the references for the managers in working capital management.
出处
《经济管理》
CSSCI
北大核心
2010年第8期131-136,共6页
Business and Management Journal ( BMJ )
关键词
纺织服装
营运资金
结构
绩效
textiles
working capital
structure
performance
