| From the start of the1930s, working capital management was concerned by financial workers. but China really began to rise in working capital management from the1990s, Chinese scholars also increasing in working capital management, working capital management has also been made major achievement.Working capital is current assets minus current liabilities, this article is to take advantage of this narrow concept point of view from the narrow definition. The article refers to working capital management, including management of current assets and current liabilities. Previous scholars working capital management is a multi-analysis of all companies, so targeted is not particularly strong. In this paper study the management of working capital by an industry. Because of the particularity of the retail business, working capital management is more important for the retail industry. working capital management is very importance on retail,so this select retail as a research object.Since the1970s, foreign scholars working capital management a lot of research, and they made a lot of meaning and value theory, future studies carried out on the basis of their。Chinese scholars are relatively late start of the study of the working capital, and many financial workers and academics do not realize the importance of working capital management, especially in the retail sector, working capital management research is even less. It is necessary to strengthen the working capital management, and provide help for our company to improve working capital management.This paper uses the listed retail companies in Shanghai and Shenzhen before2000, using2001-2010data for the samples for analysis. The main part are Chapter2and Chapter3. Chapter2, Using the sample data.Analysis of working capital policy of listed companies on China’s retail industry analysis. Analysis of the relationship between working capital management policy and working capital management efficiency. Chapter4, draw the conclusion of this article. And make recommendations accordingly... |
