财经理论与实践Issue(1)：68-73,6.
重大融资、经营性营运资金管理效率与企业绩效来自中国上市公司的经验证据
Significant Financing,Efficiency of Operational Working Capital Management and Corporate Performance Evidence from China's Listed Companies
摘要
Abstract
Based on samples from China's listed companies (2004-2012),this paper investiga-ted the relationship between efficiency of operational working capital management and corporate performance when taking significant financing in account.It could be found that:without signifi-cant financing,there was a certain positive correlation between efficiency of operational working capital management and China's corporate performance;however,the correlation disappeared when significant financing occurred.In addition,the output showed:significant financing was significantly negative to corporate performance and led to the decline of efficiency of operational working capital management.These may be the main cause of the correlation lost.关键词
重大融资/经营性营运资金管理效率/企业绩效Key words
Significant financing/Efficiency of operational working capital management/Cor-porate performance分类
管理科学引用本文复制引用
曹玉珊..重大融资、经营性营运资金管理效率与企业绩效来自中国上市公司的经验证据[J].财经理论与实践,2015,(1):68-73,6.基金项目
国家自然基金面上项目(71172192) （71172192）
