橡塑制品业上市公司资产结构对经营绩效的影响研究

发布时间：2018-05-29 18:44

本文选题：橡塑制品业 + 资产结构　；参考：《青岛科技大学》2017年硕士论文

【摘要】：在企业财务管理研究中,资产结构是一个不容忽视的问题,它充分体现了企业资产的使用效率。科学合理的资产结构,不仅有利于企业持续、稳定的运营,也能为企业未来发展打好坚实的根基。橡塑制品业是我国重要的基础性产业,是国家实行供给侧改革的重点行业,关于其资产结构对经营绩效的影响研究在理论和实务界都少之又少,所以本文试图通过对橡塑制品业上市公司的资产结构对经营绩效的影响研究,论证合理和有效的资产结构对改善企业经营绩效的可行性,并为橡塑制品业上市公司优化资产结构,提高经营绩效提出合理化建议。基于上述目的,本文选取了30家具有代表性的橡塑制品业上市公司作为原始样本,并用其在2013—2015年三年公开披露的年报及其他财务数据进行实证分析,选取资产结构中较有代表性的货币资金占比、应收账款占比、存货占比、固定资产占比、无形资产占比作为资产结构衡量指标,采用修正后的总资产收益率作为绩效衡量指标,通过多元线性回归模型进行相关性分析和回归分析,以研究橡塑制品业上市公司资产结构对经营绩效的影响。通过文献研究法、规范研究与实证研究相结合的方法,本文得出结论:我国橡塑制品业上市公司资产结构对经营绩效有一定影响,且不同的资产结构对经营绩效的影响程度不同,其中,货币资金占比、存货占比与企业经营绩效负相关,存货占比对经营绩效影响较显著;应收账款占比、固定资产占比和无形资产占比与企业经营绩效正相关,无形资产占比对企业经营绩效影响较显著。最后本文结合橡塑制品业行业发展现状及实证结论对提高橡塑制品业上市公司经营绩效、提升综合实力提出建议。
[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.
【学位授予单位】：青岛科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.7;F406.7

【参考文献】