宝钢股份营运资金管理绩效评价与影响因素分析

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1、万方数据Research013thePerformanceEvaIuati013andInfIuencingFactorsoftheWorkingCapitaIManagementofBaoSteeIAbstractAsthe”chain”and”blood”tomaintainthenormaloperationofenterprises．thereisnodoubtoftheimportanceofworkingcapital．Infact,withtherapiddevelopmentoftheworldeconomyandinternationa

2、lcompetitionintensifying，theworkingcapitalmanagementgetsmoreandmoreattentionoftheoryandpracticeasallimportantpartofenterprisefinancialmanagement，andisoftensaidtobeakeylinkofthesurvivalofthecompany．Theobjectiveperformanceevaluationisthebasistoimprovethemanagementofworkingcapitalma

3、nagement．Theexistingperformanceevaluationresearchmeasuresacompanybyturnoverperiodandhasgraduallyformedarelativelycompleteevaluationsystemfromelementstochannel．Butthereisnoin-depthstudyabouthowtoapplytheperformanceevaluationresultstotheworkingcapitalmanagement，andguideenterprisest

4、oimprovethemanagementofworkingcapital．Inaddition，theformulationofworkingcapitalmanagementstrategiestendtobeinfluencedbythemacroeconomicenvironment，industryandtheownmanagementfeatures．Suggestionsontheimprovementoftheworkingcapitalmanagementshouldbeinparticularanalysis，andthereisno

5、needtoblindlypursuelowerworkingcapitalturnoverratioindex．Thispaper,takingtheChinesesteelindustrygiant,BaoSteelsharesbylistedcompaniesasthestudycase，basedonthesourcesofworkingcapitalmanagementperformanceevaluationsystemasthetheoreticalbasis，throughthestudyonthemodelofinfluencefact

6、orsandmanagementofworkingcapital，combinedwithitsowncharacteristicsanddevelopmentstrategy,toprovidefeasibleSuggestionsforimprovement．Firstofall，thepaperexpoundstheresearchbackgroundandsignificance，theresearchideasandmethods，thestructurearrangementandinnovation．Thesecondpartisthean

7、alysisofworkingcapitalmanagementperformanceevaluationandinfluencefactorsofliteratureathomeandabroad．The万方数据nextpartisthecasestudyontheBaoSteel．comparedwi也thesarneindustryandwithreferencetOthecompany’Shorizontalandchangesintheindexesofthelongitudinalcontrastfrom2007to2013，objectiv

8、elyevaluateitsworkingcapitalmanagementpe