發(fā)布時(shí)間：2018-05-29 18:44

  本文選題：橡塑制品業(yè) + 資產(chǎn)結(jié)構(gòu)�。� 參考：《青島科技大學(xué)》2017年碩士論文

【摘要】：在企業(yè)財(cái)務(wù)管理研究中,資產(chǎn)結(jié)構(gòu)是一個(gè)不容忽視的問(wèn)題,它充分體現(xiàn)了企業(yè)資產(chǎn)的使用效率�？茖W(xué)合理的資產(chǎn)結(jié)構(gòu),不僅有利于企業(yè)持續(xù)、穩(wěn)定的運(yùn)營(yíng),也能為企業(yè)未來(lái)發(fā)展打好堅(jiān)實(shí)的根基。橡塑制品業(yè)是我國(guó)重要的基礎(chǔ)性產(chǎn)業(yè),是國(guó)家實(shí)行供給側(cè)改革的重點(diǎn)行業(yè),關(guān)于其資產(chǎn)結(jié)構(gòu)對(duì)經(jīng)營(yíng)績(jī)效的影響研究在理論和實(shí)務(wù)界都少之又少,所以本文試圖通過(guò)對(duì)橡塑制品業(yè)上市公司的資產(chǎn)結(jié)構(gòu)對(duì)經(jīng)營(yíng)績(jī)效的影響研究,論證合理和有效的資產(chǎn)結(jié)構(gòu)對(duì)改善企業(yè)經(jīng)營(yíng)績(jī)效的可行性,并為橡塑制品業(yè)上市公司優(yōu)化資產(chǎn)結(jié)構(gòu),提高經(jīng)營(yíng)績(jī)效提出合理化建議�；�于上述目的,本文選取了30家具有代表性的橡塑制品業(yè)上市公司作為原始樣本,并用其在2013—2015年三年公開(kāi)披露的年報(bào)及其他財(cái)務(wù)數(shù)據(jù)進(jìn)行實(shí)證分析,選取資產(chǎn)結(jié)構(gòu)中較有代表性的貨幣資金占比、應(yīng)收賬款占比、存貨占比、固定資產(chǎn)占比、無(wú)形資產(chǎn)占比作為資產(chǎn)結(jié)構(gòu)衡量指標(biāo),采用修正后的總資產(chǎn)收益率作為績(jī)效衡量指標(biāo),通過(guò)多元線性回歸模型進(jìn)行相關(guān)性分析和回歸分析,以研究橡塑制品業(yè)上市公司資產(chǎn)結(jié)構(gòu)對(duì)經(jīng)營(yíng)績(jī)效的影響。通過(guò)文獻(xiàn)研究法、規(guī)范研究與實(shí)證研究相結(jié)合的方法,本文得出結(jié)論:我國(guó)橡塑制品業(yè)上市公司資產(chǎn)結(jié)構(gòu)對(duì)經(jīng)營(yíng)績(jī)效有一定影響,且不同的資產(chǎn)結(jié)構(gòu)對(duì)經(jīng)營(yíng)績(jī)效的影響程度不同,其中,貨幣資金占比、存貨占比與企業(yè)經(jīng)營(yíng)績(jī)效負(fù)相關(guān),存貨占比對(duì)經(jīng)營(yíng)績(jī)效影響較顯著;應(yīng)收賬款占比、固定資產(chǎn)占比和無(wú)形資產(chǎn)占比與企業(yè)經(jīng)營(yíng)績(jī)效正相關(guān),無(wú)形資產(chǎn)占比對(duì)企業(yè)經(jīng)營(yíng)績(jī)效影響較顯著。最后本文結(jié)合橡塑制品業(yè)行業(yè)發(fā)展現(xiàn)狀及實(shí)證結(jié)論對(duì)提高橡塑制品業(yè)上市公司經(jīng)營(yíng)績(jī)效、提升綜合實(shí)力提出建議。
[Abstract]:In the study of enterprise financial management, asset structure is a problem that can not be ignored, it fully reflects the efficiency of the use of enterprise assets. Scientific and reasonable asset structure is not only conducive to the sustained and stable operation of enterprises, but also can lay a solid foundation for the future development of enterprises. Rubber and plastic products industry is an important basic industry of our country, it is the key industry of the country to carry out supply-side reform. There are few researches on the influence of its asset structure on business performance in theory and practice. Therefore, this paper attempts to prove the feasibility of reasonable and effective asset structure to improve the business performance of the listed companies in the rubber and plastic products industry through the study of the impact of the asset structure on the business performance. It also puts forward some reasonable suggestions for the listed companies of rubber and plastic products industry to optimize their assets structure and improve their operating performance. For the above purpose, this paper selects 30 representative listed companies of rubber and plastic products industry as the original sample, and makes an empirical analysis with the annual report and other financial data, which were publicly disclosed in the three years from 2013 to 2015. The paper selects the representative monetary funds, accounts receivable, inventory, fixed assets and intangible assets as the index of assets structure, and adopts the revised total return rate of assets as the performance measure index, and then selects the ratio of assets structure as a measure of assets structure, the proportion of accounts receivable, the proportion of inventory, the proportion of fixed assets and the proportion of intangible assets. In order to study the influence of asset structure on operating performance of listed companies in rubber and plastic products industry, the correlation analysis and regression analysis were carried out with multiple linear regression models. Through the methods of literature research, normative research and empirical research, this paper draws a conclusion that the asset structure of listed companies in the rubber and plastic products industry has a certain impact on business performance. And different asset structure has different influence on operating performance. Among them, the proportion of money and inventory is negatively correlated with business performance, the proportion of inventory has a significant impact on operating performance, the ratio of accounts receivable is the proportion of accounts receivable. The proportion of fixed assets and intangible assets is positively related to the business performance, and the proportion of intangible assets has a significant impact on the business performance. Finally, this paper combines the development of rubber and plastic products industry and empirical conclusions to improve the performance of listed companies in rubber and plastic products industry, improve the overall strength of the recommendations.
【學(xué)位授予單位】：青島科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.7;F406.7

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本文編號(hào)：1951985