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摘要企业文化作为企业管理的重要内容，亦是企业的核心竞争力之一。杰出企业文化的构建已经成为成功企业不容小觑的推动力量。此外，营运资金管理效率的研究也是近年来会计理论与实务界的热点问题。虽然目前来看，企业文化的内涵及其量化方法、营运资金管理效率指标的选取众说纷纭，且有关企业文化对营运资金管理效率影响的实证研究还比较缺乏。所幸，孜孜不倦的学者们在研读国外相关研究的基础上，结合我国上市公司具体实情，纷纷提出独到的见解，值得后来的研究者们借鉴与学习。23760
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本文以中国知网、锐思数据库作为收集数据的工具，以沪、深两市上市公司的公开资料为数据来源，选用文献综述、定性研究和定量研究相结合、规范研究和实证研究相结合的研究方法，通过构建和定义企业文化强度指标，并使用公开资料算出企业文化强度，对企业文化对所选取的280家上市公司样本企业的营运资金管理效率的影响进行分析。
本文共分为五部分。第一部分为绪论，简要介绍了企业文化对营运资金管理效率影响这个研究课题产生的背景及意义、研究思路及结构框架、研究手段及方法；第二部分为文献回顾，主要是企业文化、利益相关者和营运资金管理理论的文献综述；第三部分为企业文化、利益相关者认知、营运资金管理效率的理论分析，并给出关系假设；第四部分为研究设计，主要包括样本和数据来源、变量测定及模型构建；第五部分为研究分析，包括描述性分析、相关性分析、回归分析和结论。
关键词 企业文化 利益相关者 营运资金管理效率
毕业论文外文摘要
Title An Empirical Study of the corporate culture’s impact on the efficiency of working capital management
Abstract
Corporate culture, as an important part of enterprise management, is one of the core competitiveness of enterprises. For excellent enterprise, building a successful business culture has become the driving force to be reckoned with. In addition, the efficiency of working capital management research is also a hot issue, in recent years, in accounting theory and practice community. According to the present situation, Although the connotation and quantitative methods of corporate culture, working capital management efficiency indicators selected opinions and empirical research on corporate culture impact on working capital management efficiency are still relatively lacking. Fortunately, scholars in studying abroad on the basis of tireless research on the specific facts of China's listed companies have risen worthy insights for researchers later to learn.
In this paper, we use Chinese National Knowledge Infrastructure RESSET database as a tool to collect data, publicly available information Shanghai and Shenzhen listed companies as data sources. And we use literature review, qualitative research and quantitative research, normative and empirical research combining research methods, and definitions of corporate culture by building strength index, and use publicly available information to calculate the strength of corporate culture, to analyze the culture’s impact of the selected sample of 303 companies,to the listed companies’ working capital management efficiency.
This paper is pided into four parts. The first part is an introduction, a brief description of the corporate culture on working capital management efficiency of the background and significance of this research generated research ideas and structural framework, research tools and methods; The second part is the literature review, mainly about corporate culture, stakeholder review of the literature and working capital management theory;The third part is corporate culture, stakeholder awareness, working capital management efficiency theoretical analysis, and it gives the relationship assumptions;The fourth part is the study design, including sample and data sources , variable measurement, the model and conclusions.