期刊论文

Analysis of the Correlations between Working Capital Management and Firm Performance——on the basis of factorial analysis and multiple regression analysis

中文

长沙理工大学学报(社会科学版)

1672-934X

2015

4

114-117

10.16573/j.cnki.1672-934x.2015.04.018

本校为第一机构

本研究选取2013年的年报数据,采用SPSS19.0对公路运输行业24家上市公司的7个财务指标进行了因子分析,研究认为速动资产管理效率与企业绩效存在一定程度的正向关系,我国公路运输企业绩效与营运资本投融资及营运资本管理效率之间并不存在稳定的相向关系。

The article selects 2013 Annual Report data,and analyzes seven indicators of 24 listed companies of road transport industry by using SPSS1 9.0.It finds out that there exists a positive relationship between the management efficiency of quick assets and business performance,and that there exists no steady opposite relationship between the firm performance of road transport industry,working capital investing and financial ...