不同商业模式下纺织服装业营运资金管理比较研究

发布时间：2018-06-05 02:03

本文选题：营运资金管理 + 商业模式　；参考：《中国海洋大学》2014年硕士论文

【摘要】：纺织服装业一直是我国国民经济的重要支柱产业。改革开放、入世等一系列政策为我国纺织服装产品的出口带来了巨大机遇。自1994年起，我国就已成为世界第一大纺织服装生产国和出口国，其出口额占我国出口总额的四分之一以上。因此，纺织服装业能否健康、快速的发展将直接对国民经济产生重要影响。另一方面，营运资金管理绩效则能反映出企业的运营、管理状况。营运资金管理是企业财务管理的重要内容，健康发展的企业必定拥有较为合理的营运资金配置及高效的资金周转，而发展滞后或过于激进的企业就会伴随有明显的资金周转停滞和资金链断裂的风险。因此，良好的营运资金管理是企业发展的基础。本文研究纺织服装业的营运资金运作管理，将有助于进一步提高纺织服装企业管理水平和规范纺织服装市场。纺织服装业内一直奉行一句话“纺织服装企业的竞争就是商业模式的竞争”。由此可见商业模式对纺织服装企业的重要影响。但是在以往的纺织服装业营运资金管理研究中，商业模式并未得到足够的重视。鉴于此，本文将从商业模式的角度入手，，分析不同商业模式下营运资金管理的特点及现状，在理论和实践方面都将具有一定的价值。本文的写作脉络和主要内容为：第一部分，引言部分。主要论述了写作的背景、目的、意义、内容、方法及文献综述等。其中文献综述主要分为商业模式和营运资金两部分；第二部分，基本概念和理论基础。主要是明确本文采用的纺织服装业商业模式及营运资金的概念、分类和研究方法，这是本文研究的理论基础；第三部分，理论分析部分。分析商业模式对纺织服装企业营运资金管理的影响机理。先是分析各种商业模式的营运资金管理特点，再从渠道、要素两个角度剖析商业模式对营运资金管理的影响；第四部分，案例分析部分。选取不同商业模式的典型上市公司为案例，具体分析它们的营运资金配置及管理绩效，使之管理特点更加明晰；第五部分，结论部分。分析各商业模式下营运资金管理的优缺点，并总结出纺织服装企业选取商业模式的原则导向，为企业选择合适的商业模式、明确及克服特定的营运资金管理弱点提供建议。
[Abstract]:Textile and garment industry has always been an important pillar industry in China's national economy. A series of policies, such as reform and opening up, entry into WTO and other policies, have brought great opportunities for the export of textile and garment products in China. Since 1994, China has become the world's largest textile and garment producer and exporter, and its export amount accounts for more than 1/4 of the total export of our country. Therefore, the healthy and rapid development of the textile and garment industry will have an important impact on the national economy directly.
On the other hand, the performance of working capital management can reflect the operation and management of the enterprise. The management of working capital is an important part of the financial management of the enterprise. The healthy developing enterprises must have a more reasonable allocation of operating funds and efficient capital turnover, and the enterprises with backward or too radical development will be accompanied by a clear week of funds. Therefore, good working capital management is the foundation of enterprise development. This paper studies the operation management of the working capital of textile and garment industry, which will help to further improve the management level of textile and garment enterprises and standardize the textile and garment market.
The textile and garment industry has always pursued a sentence, "the competition of the textile and garment enterprises is the competition of the business model". This shows the important influence of the business model on the textile and garment enterprises. But in the past research on the management of the working capital of the textile and garment industry, the business model has not been paid enough attention. In view of this, this article will be from the commercial model. Analyzing the characteristics and current situation of working capital management under different business models will have certain value in theory and practice.
The writing context and main content of this article are as follows: the first part, introduction part. It mainly discusses the background, purpose, meaning, content, method and literature review of the writing. The literature review is mainly divided into two parts: the business model and the working capital; the second part, the basic concept and the theoretical basis. The main part is to clarify the textile and clothing used in this article. The concept of business model and working capital, classification and research methods, this is the theoretical basis of this study. The third part, the theoretical analysis part. Analysis of the influence mechanism of business model on the operation fund management of textile and garment enterprises. First, it analyzes the management characteristics of the operating funds of various commercial models, and then analyzes the two angles of the channel and the factors. The influence of business model on the management of working capital; the fourth part, case analysis part. Select the typical listed companies of different business models as a case, analyze their operating capital allocation and management performance to make the management characteristics more clear; the fifth part, the conclusion part. Analysis of the advantages and disadvantages of operating capital management under various business models. It also summarizes the principle orientation of the selection of business model in textile and garment enterprises, and provides suggestions for enterprises to choose appropriate business models and to clear and overcome the weaknesses of specific operating funds management.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.72;F426.86

【参考文献】