小微企业财务关系对其财务绩效的影响研究——基于黑龙江省哈尔滨市道外区和香坊区的问卷调查

发布时间：2018-02-14 02:55

本文关键词： 小微企业社会网络财务关系财务绩效 SEM模型　出处：《会计之友》2017年01期 　论文类型：期刊论文

【摘要】：如何提高小微企业的财务绩效成为研究热点之一。文章以社会网络理论为基础,依据小微企业自身特点,通过发放调查问卷,获取哈尔滨市128家小微企业数据,将财务关系分为财务关系强度、财务关系久度和财务关系质量三个测量指标,研究小微企业的财务关系如何对其财务绩效产生作用。运用结构方程模型(SEM模型)进行实证分析,结果表明,改善小微企业财务关系对提高财务绩效有重要作用,为探讨小微企业财务绩效开辟了以社会网络为视角的新思路。
[Abstract]:How to improve the financial performance of small and micro enterprises has become one of the research hotspots. Based on the theory of social network and according to the characteristics of small and micro enterprises, the data of 128 small and micro enterprises in Harbin are obtained by issuing questionnaires. The financial relationship is divided into three measurement indexes: financial relationship intensity, financial relationship duration and financial relationship quality. The paper studies how the financial relationship of a small and micro enterprise has an effect on its financial performance. Using the structural equation model and SEM model, the empirical analysis is carried out. The results show that improving the financial relationship of small and micro enterprises plays an important role in improving the financial performance of small and micro enterprises and opens a new way of thinking from the perspective of social network for the discussion of financial performance of small and micro enterprises.
【作者单位】：东北农业大学经济管理学院;
【基金】：东北农业大学研究生科技创新项目(yjscx14032)
【分类号】：F275.5;F276.3

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