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营运资本作为财务管理的重要部分,是企业日常经营活动得以正常进行的保障。房地产行业作为国民经济的支柱性行业,近年来发展迅速,但在快速发展中也凸现出一系列问题,因而国家金融机构加大了对该行业的市场监管,影响了企业的融资渠道,一定程度上也影响了企业绩效;其次,由于目前我国房地产业的营运资本管理情况与国际上房地产公司相比还存在一定的差距,所以对我国营运资本管理理论与企业绩效进行更为深入的探讨具有十分重要的理论和现实意义。
Working capital as an important part of financial management, is the daily business activities of enterprises to carry out the normal protection. As a pillar industry of the national economy, the real estate industry has developed rapidly in recent years. However, the rapid development of the real estate industry also highlights a series of problems. As a result, the state financial institutions have stepped up market supervision on the industry and affected the financing channels of the enterprises. To some extent, On the other hand, it also affects the corporate performance. Secondly, due to the gap between the working capital management of the real estate industry in our country and the real estate companies in the world, a more in-depth discussion on our country’s working capital management theory and corporate performance Important theoretical and practical significance.