营运资本周转期的影响因素及与混凝土企业绩效的关系研究  

Driving factors of working capital turnover period and its relationship with performance

作　　者：汤文峰 言一清 庄俐 TANG Wenfeng;YAN Yiqing;ZHUANG Li(Nantong Construction Concrete Co.,Ltd.,Nantong 226000,China;Steel Construction&Concrete Association of Jiangsu,Nanjing 210000,China)

机构地区：[1]南通建设混凝土有限公司,江苏南通226000 [2]江苏省建筑钢结构混凝土协会混凝土与水泥制品分会,江苏南京210000

出　　处：《混凝土》2022年第5期117-121,132,共6页Concrete

摘　　要：当前宏观形势下,科学管理营运资本,控制应收账款坏账风险,提高经营绩效是混凝土企业关注的核心问题之一。基于2020年江苏全省混凝土企业抽样调查问卷获取118家企业的特征及财务数据,采用计量模型对其开展研究,探究营运资本周转期的影响因素及其与企业绩效的关系。结果表明,营运资本周转期与企业站点数量、银行承兑汇票支付比例、激励机制强度、客户付款流程熟悉程度、分类催收程度、研判竞争形势强弱、高管交际能力正相关且显著;营运资本周转期与企业绩效正相关且显著,混凝土企业的贸易特征明显,与此同时,提升混凝土企业营运资本周转效率是优化企业绩效的重要手段之一。Under current economic environment,scientific management of working capital,risk control of accounts receivable and improvement of performance are one of the core issues concerned by concrete enterprises.Based on the sampling questionnaire of concrete enterprises in Jiangsu province in 2020,it obtain the characteristics and financial data of 118 enterprises,use the econometric model to study them,and explore the influencing factors of working capital turnover period and its relationship with performance.The results show that the working capital turnover period is positively and significantly correlated with the number of sites,the payment proportion of bank bills,the intensity of incentive,the familiarity of customer payment process,the degree of classified collection,the judgment of competition,and the social skills of executives.The working capital turnover period is positively correlated with performance,and the trade characteristic is obvious.At the same time,improving the working capital turnover efficiency is one of the core method to optimize performance.

关 键 词：影响因素 混凝土 营运资本周转期 企业绩效 江苏省 

分 类 号：TU528.01[建筑科学—建筑技术科学]