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qi ye ya suo ying yun zi ben de bi yao tiao jian fen xi ji yu hua xue yuan liao ji hua xue zhi zao xing ye shu ju
Author(s): 
Pages: 37-41
Year: Issue:  21
Journal: Finance and Accounting Monthly

Keyword:  压缩营运资本筹集资金能力流动资产管理效率流动负债结构;
Abstract: 随着国际上零营运资本及负营运资本管理模式的日益盛行,压缩营运资本被越来越多的企业效仿和推崇,本文以我国化学原料及化学制造行业上市公司2006~2015年的季度数据为样本,对其进行描述性统计、相关性分析、差异性分析和回归分析,发现企业的筹集资金能力、竞争能力和流动负债结构优势是企业压缩营运资本的必要条件。
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