CAJ | 학술논문

2008年爆发的金融危机对我国出口型工业制造业影响甚大，对纺织服装业的影响尤为严重。为此，本文选取了59家纺织服装企业作为分析样本，采用多元统计分析软件SPSS中的线性回归法，对2008年纺织服装企业营运资金结构对企业绩效的影响进行了实证研究。实证结果显示：流动资产比例与净资产收益率呈显著正相关关系；流动负债比例和流动比率与净资产收益率呈显著负相关关系。根据实证分析结果，本文提出了优化我国纺织服装企业营运资金结构的对策建议，以便为企业管理者提供营运资金管理的依据和参考。
2008년폭발적금융위궤대아국출구형공업제조업영향심대，대방직복장업적영향우위엄중。위차，본문선취료59가방직복장기업작위분석양본，채용다원통계분석연건SPSS중적선성회귀법，대2008년방직복장기업영운자금결구대기업적효적영향진행료실증연구。실증결과현시：류동자산비례여정자산수익솔정현저정상관관계；류동부채비례화류동비솔여정자산수익솔정현저부상관관계。근거실증분석결과，본문제출료우화아국방직복장기업영운자금결구적대책건의，이편위기업관리자제공영운자금관리적의거화삼고。
The Chinese textile industry got serious influence in 2008 Financial Crises. Taking the 59 listed companies in Chinese textile industry for samples, this paper adopts the linear regression method of SPSS multivariate statistical analysis software and makes an empirical research on the relationship between the working capital structure and the corporate performance in 2008. Empirical results show that there exist the significant positive cor- relation between CAR and ROE and the significant negative correlations between CLR and ROE, CR and ROE. Based on the above results, this paper makes some suggestions on the working capital structure optimization of Chinese textile enterprises so as to provide the references for the managers in working capital management.