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浙江万里学院商学院毕业论文题目中小企业营运资金管理与企业财务业绩的实证研究—以制造行业为例财务管理专业，2011级3班会计系2011010073学生姓名专业班级指导教师系别学生学号毕业论文独创性声明本人郑重声明所提交的毕业论文是本人在指导教师的指导下进行的研究工作及取得的研究成果。除文中特别加以标注的地方外，论文中不包含他人已经发表的学术成果或者他人为获得高等院校学位而使用过的材料，论文中不涉及任何知识产权纠纷。否则，本人将承担一切责任。学生签名：__张园园____日期：____________摘要改革开放以来，中小企业不断推动着我国经济发展。在后金融危机时期，各方学者开始重视起营运资金管理对中小企业财务业绩有着重要的影响，营运资金管理的效率高低影响着企业经营的成败与否。为了能够更好地解决中小企业的营运资本管理与财务业绩的矛盾，提供足够的资金投资新产品，开拓新的市场，扩大中小企业的市场规模以及提高中小企业的市场竞争优势，中小企业营运资金管理与企业财务业绩的研究愈来愈重要。本文选取中小企业上市公司29家制造业为样本，对于2011年至2013年3年87个样本为数据，采用提出假设、回归分析等研究方法，本文通过对中小型企业的营运资金管理和财务业绩之间联系的探究，来寻找两者之间可能存在的潜在问题，并提出相关的解决办法，从而为中小型企业健康发展铺平道路。关键词：中小企业；营运资金管理；周期指标；企业财务业绩；实证研究AbstractSincethereformandopeningup,Chinesemarketeconomyvigorousdevelopment,thesmallandmedium-sizedenterprisesasanewforcetopromotetherapiddevelopmentofChina'seconomy.Atthesametime,theperiodafterthefinancialcrisis,workingcapitalmanagement,workingcapitalmanagementarousedtheattentionofscholars,realizedtheworkingcapitalhastheimportantinfluenceonthefinancialperformanceofsmallandmedium-sizedenterprises,lowefficiencyofworkingcapitalmanagementwillleadtobusinesssuccess.Themonetaryfundmanagementsuccessorfailuremayalsoinfluencethemanagementperformanceofenterprises.Inordertobettersolvethecontradictionofthesmallandmedium-sizedenterpriseworkingcapitalmanagementandfinancialperformanceofnewproducts,providesufficientfundstoinvest,developnewmarkets,expandthesmallandmedium-sizedenterprisemarketandsmallandmediumenterprisestoimprovethemarketcompetitiveadvantage,smallandmedium-sizedenterprisesmoreandmoreimportantofworkingcapitalmanagementandcorporatefinancialperformance.Thepurposeofthispaperistoanalyzetherelationshipbetweenworkingcapitalmanagementandcorporatefinancialperformance,themanufacturingSMEsinlistedcompaniesasasample,usingtheproposedhypothesis,regressionanalysisandotherresearchmethods,toexploretherelationshipbetweenthesmallandmedium-sizedenterpriseworkingcapitalmanagementandcorporatefinancialperformance,lookfortheexistenceofsmallandmediumenterprisesworkingcapitalmanagementandcorporatefinancialperformancetheproblemsanditshealthydevelopmentputforwardsomesuggestionsandcountermeasures.Keywords:smallandmedium-sizedenterprises;workingcapitalmanagement;cycleindex;financialperformance;empiricalstudy.目录1问题的提出................................................................................................................................21.1研究背景与目的..............................................................................................................21.1.1研究背景...............................................................................................................21.1.2研究目的...............................................................................................................31.2研究方法..........................................................................................................................32基本理论....................................................................................................................................32.1营运资金管理..................................................................................................................32.2企业财务业绩..................................................................................................................53基本假设....................................................................................................................................64实证研究.....................................................................................................................................74.1样本的选取与数据来源..................................................................................................74.2变量选择..........................................................................................................................74.2.1因变量的选择.......................................................................................................84.2.2自变量的选择.......................................................................................................84.2.3变量及定义...........................................................................................................94.3实证分析........................................................................................................................104.3.1描述性统计........................................................................................................134.3.2回归分析.............................................................................................................185结论......................................................................................................................................21参考文献......................................................................................................................................22致谢..........................................................................................................................................23近年来，中小型企业在我国的国民经济中的比重越来越大，也发挥着不可估量的作用。但是，我国中小企业制造业存在这大大小小的问题。例如，中小企业营运资金少、营运资金管理能力低以及优势不凸显等问题。为我国经济持续稳定发展，中小企业营运资金管