重庆交通大学学报（社会科学版）2016，Vol.16Issue(3)：67-73,7.
安徽省中小上市公司应收账款融资效率影响因素实证分析
An Empirical Analysis of Influential Factors of Listed Small and Medium-Sized Enterprise Accounts Receivable Financing Efficiency in Anhui Province
摘要
Abstract
A fixed effect panel data regression model is constructed to analyze the influential factors of 29 listed SMEs accounts receivable financing efficiency in Anhui province. The results indicate that the enterprise’s solvency,mortgaged liquid assets, profitability and inflation have an obvious impact on the listed SMEs accounts receivable financing efficiency in Anhui province, however,only profitability and accounts receivable financing efficiency show an obvious positive correlation,while the remaining factors will lead to a decline in Anhui listed SMEs accounts receivable efficiency. On this basis,recommendations based on em-pirical results are given.关键词
中小上市公司/应收账款融资效率/影响因素/实证分析/面板数据回归模型Key words
listed small and medium-sized enterprise/account receivable financing efficiency/influential factor/empirical anal-ysis/panel data regression model分类
管理科学引用本文复制引用
薛梦婷,程克群..安徽省中小上市公司应收账款融资效率影响因素实证分析[J].重庆交通大学学报（社会科学版）,2016,16(3):67-73,7.基金项目
安徽省教育厅人文社科项目“皖江城市带承接产业转移示范区现代农业建设的技术支撑研究”（2011sk717）；安徽省领导圈定课题“安徽省参与长江经济带建设的产业布局和路径选择研究” （）
