社会资本对营运资金管理的影响机理研究  

The Influencing Mechanism of Social Capital on Management of Working Capital

作　　者：隋敏 

机构地区：[1]济南大学管理学院,山东济南250002

出　　处：《中南财经政法大学学报》2013年第5期88-94,160,共7页Journal of Zhongnan University of Economics and Law

基　　金：山东省社会科学规划研究项目"社会资本对企业价值创造影响研究:理论;机制与应用"(12CKJZ05);济南大学科研基金项目"企业社会资本与企业融资行为选择--基于利益相关者视角"(XKY1114);济南大学博士基金项目"企业社会资本测度及其价值创造效应实证研究"(XBS1319);济南大学国家社科基金预研项目"企业社会资本价值创造的机理与效应研究"(X1303)

摘　　要：营运资金管理是企业财务管理的重要内容,其正在向更加广泛的供应链以及价值网络领域拓展。社会资本是嵌入于关系网络中的一种无形资源,其形成与积累均离不开关系网络这一有效载体,社会资本越来越成为经济全球化背景下企业营运资金管理绩效提升的重要源泉。从社会资本的研究视角出发,分析社会资本对营运资金管理的影响机理,从而将社会资本的开发与企业营运资金的管理有机融合在一起,可为企业营运资金管理的实践提供切实有效的指导与建议。研究表明:社会资本在宏观层面对企业营运资金管理绩效的影响主要体现在导向、纽带和辐射作用等方面;微观层面的影响则主要体现在其对采购渠道、生产渠道和营销渠道营运资金管理绩效的提升。Management of working capital is important to enterprise's financial management,and is being extended to the broader field of supply chain and value network.As a kind of intangible re- sources embedded in the network of relationships,social capital is becoming more and more impor- tant to the enterprise's management performance,of which the formation and accumulation cannot do without network of relationships.This paper has a deep look at the impact of social capital on management of working capital,making social capital and management of working capital fused to- gether,with a view to provide effective guidance and advices for practical activities of working cap- ital management.The results show that impact of social capital on corporate working capital man- agement performance at the macro level mainly has reflected in the guide,ties and radiation role. The impact at micro-level impact has reflected in its procurement channels,the channels of produc- tion and marketing channels to enhance the performance of working capital management.

关 键 词：社会资本 营运资金管理 信息传递 关系网络 价值链 

分 类 号：F253.7[经济管理—国民经济]