财务管理对企业绩效的影响研究——以某公司为例
摘要:本研究旨在探究财务管理对企业绩效的影响,以某公司为例进行实证研究。通过文献综述,本文对财务管理概念、财务管理对企业绩效的影响研究和常用的财务管理指标及管理方法等方面进行了概述。在研究方法方面,本文采用问卷调查的方式,选择某公司的管理层和部门经理作为研究对象,以公司财务报表和问卷调查数据作为研究数据来源。
本研究采用描述性统计分析、相关分析和多元回归分析等实证研究方法,探究财务管理对企业绩效的影响程度。研究结果表明,财务管理对企业绩效有显著的正向影响,其中财务报表分析、成本管理和资金管理等财务管理指标对企业绩效的影响最为显著。另外,在控制了企业规模等其他因素后,这种正向影响仍然显著存在。
关键词:财务管理;企业绩效;实证研究;财务管理指标;多元回归分析
Research on the Impact of Financial Management on Enterprise Performance: Taking a Certain Company as an Example
Wan Xinzheng
Directive teacher:
Abstract:This study aims to explore the impact of financial management on corporate performance, using a company as an example for empirical research. Through literature review, this article provides an overview of financial management concepts, research on the impact of financial management on enterprise performance, and commonly used financial management indicators and methods. In terms of research methods, this article adopts a questionnaire survey method, selecting the management and department managers of a certain company as the research ob jects, and using the company's financial statements and questionnaire survey data as the research data sources.
This study adopts empirical research methods such as desc riptive statistical analysis, correlation analysis, and multiple regression analysis to explore the impact of financial management on corporate performance. The research results indicate that financial management has a significant positive impact on corporate performance, with financial management indicators such as financial statement analysis, cost management, and fund management having the most significant impact on corporate performance. In addition, after controlling for other factors such as enterprise size, this positive impact still exists significantly.
Key words: Financial management; Enterprise performance; Empirical research; Financial management indicators; multiple regression analysis
目 录
1 引言 1
2 文献综述 2
2.1财务管理对企业绩效的影响研究 2
2.2常用的财务管理指标及管理方法 3
2.3企业绩效的评价指标 3
3 研究方法 4
3.1研究设计和数据来源 4
3.2实证分析方法 4
3.3变量的选择与测量 5
4 数据分析 5
4.1描述性统计分析 5
4.2相关分析 6
4.3多元回归分析 6
5 实证结果分析 6
5.1财务管理对企业绩效的影响程度的实证结果 6
5.2不同绩效评价指标和不同指标权重下的分析 7
5.3结果的假设验证和敏感性分析 7
6 结论 7
参考文献 9