供應(yīng)鏈管理與經(jīng)營(yíng)性營(yíng)運(yùn)資金管理績(jī)效：影響機(jī)理與實(shí)證檢驗(yàn).pdf

1、供應(yīng)鏈管理與經(jīng)營(yíng)性營(yíng)運(yùn)資金管理績(jī)效：影響機(jī)理與實(shí)證檢驗(yàn) I 供應(yīng)鏈管理與經(jīng)營(yíng)性營(yíng)運(yùn)資金管理績(jī)效： 影響機(jī)理與實(shí)證檢驗(yàn) 摘 要 在全球經(jīng)濟(jì)一體化的背景下， 傳統(tǒng)的企業(yè)同企業(yè)之間的競(jìng)爭(zhēng)已轉(zhuǎn)變?yōu)楣?yīng)鏈同供應(yīng)鏈之間的競(jìng)爭(zhēng)。 營(yíng)運(yùn)資金管理是企業(yè)財(cái)務(wù)管理的重要內(nèi)容， 其管理成效決定著企業(yè)的生存和發(fā)展。 本文以供應(yīng)鏈管理理論和營(yíng)運(yùn)資金管理理論為指導(dǎo)， 對(duì)供應(yīng)鏈管理影響經(jīng)營(yíng)性營(yíng)運(yùn)資金管理績(jī)效的機(jī)理進(jìn)行系統(tǒng)研究， 以期完善供應(yīng)鏈管理理論和營(yíng)運(yùn)資金管理理

2、論，為企業(yè)提升供應(yīng)鏈管理績(jī)效和營(yíng)運(yùn)資金管理績(jī)效、進(jìn)而實(shí)現(xiàn)企業(yè)價(jià)值增值提供理論指導(dǎo)和政策建議。 本文在文獻(xiàn)收集與分析的基礎(chǔ)上， 首先重構(gòu)供應(yīng)鏈及供應(yīng)鏈管理的定義， 分析供應(yīng)鏈的形成過程，指出供應(yīng)鏈的聯(lián)結(jié)機(jī)制和供應(yīng)鏈管理的實(shí)質(zhì)。其次，通過分析供應(yīng)鏈管理實(shí)質(zhì)對(duì)供應(yīng)鏈管理績(jī)效的影響方式， 并結(jié)合國(guó)內(nèi)外文獻(xiàn)對(duì)供應(yīng)鏈管理績(jī)效評(píng)價(jià)指標(biāo)體系的研究， 設(shè)計(jì)基于供應(yīng)鏈管理實(shí)質(zhì)的供應(yīng)鏈管理績(jī)效評(píng)價(jià)指標(biāo)體系。再次，以海爾集團(tuán)為例，從供應(yīng)鏈管理實(shí)質(zhì)的視角剖析供應(yīng)

3、鏈管理影響經(jīng)營(yíng)性營(yíng)運(yùn)資金管理績(jī)效的機(jī)理。 最后， 采用大樣本數(shù)據(jù)對(duì)前文提出的理論模型進(jìn)行實(shí)證檢驗(yàn)，為我國(guó)制造企業(yè)提升營(yíng)運(yùn)資金管理績(jī)效提供指導(dǎo)和建議。 本文取得如下研究結(jié)論。第一，供應(yīng)鏈本質(zhì)上不僅僅只是一種“結(jié)構(gòu)” ，而是一種“組織結(jié)構(gòu)” 、且是一種“網(wǎng)狀組織結(jié)構(gòu)” ，即“介于企業(yè)和市場(chǎng)之間的網(wǎng)狀組織結(jié)構(gòu)” 。供應(yīng)鏈有廣義和狹義之分，其中狹義的供應(yīng)鏈?zhǔn)菄@核心企業(yè)，通過對(duì)物流、信息流和資金流的控制，從采購原材料開始，到制成中間產(chǎn)品以及最終

4、產(chǎn)品， 最后由銷售網(wǎng)絡(luò)把產(chǎn)品送到消費(fèi)者手中的將供應(yīng)商、 制造商、 分銷商、零售商、 直到最終用戶連成一個(gè)整體的介于企業(yè)和市場(chǎng)之間的網(wǎng)狀組織結(jié)構(gòu)， 該組織通過契約、信任和信息進(jìn)行聯(lián)結(jié)。第二，供應(yīng)鏈的形成過程是一個(gè)動(dòng)態(tài)調(diào)整的閉環(huán)。 利益追求是供應(yīng)鏈契約聯(lián)結(jié)的根本原因， 信任的建立與加深是供應(yīng)鏈形成的核心要素， 供應(yīng)鏈管理績(jī)效的提升是供應(yīng)鏈持續(xù)存在的保障， 信息溝通和管理貫穿于供應(yīng)鏈形成的全過程。第三，供應(yīng)鏈契約、信任和信息相互影響，相互作用

5、。 其中契約能為信任提供一定程度的保障， 信任能促進(jìn)契約設(shè)計(jì)的靈活性并簡(jiǎn)化契約；信任和信息相互促進(jìn)、相互替代；信息是契約簽訂的前提條件，契約能促進(jìn)信息的交流。第四，契約管理、信任管理與信息管理是相互聯(lián)系、相互影響的不可分割的一個(gè)整體。 契約執(zhí)行的好壞和信息溝通與交流的效果影響著信任水平的高低，契約激勵(lì)和更深更廣的信息交流也是提高信任的手段，反過來，提高信任水平會(huì)促進(jìn)更多的合作和更深的交流； 有效的信息交流與溝通更有利于契約的設(shè)計(jì)， 契約

6、的修改或調(diào)整可以作為防止機(jī)密信息外泄的激勵(lì)約束措施。 第五，供應(yīng)鏈管理與經(jīng)營(yíng)性營(yíng)運(yùn)資金管理績(jī)效：影響機(jī)理與實(shí)證檢驗(yàn) III Supply Chain Management and Operating Working Capital Management Performance：Influence Mechanism and Empirical Test Abstract On the background of economic glo

7、balization, the competition between enterprises has changed into the competition between supply chains. Working capital management is the important part of enterprise’s financial management, the performance of it deci

8、des the survival and development of the enterprise. On the base of supply chain management theory and working capital management theory, this paper systematically study the influence mechanism of supply chain managemen

9、t on the performance of operating working capital management. It’s helpful for improving the theory of supply chain management and working capital management, providing theoretical guidance and recommendations for ente

10、rprises enhancing the performance of supply chain management and working capital management, and then bringing about enterprise’s value. On the basis of collecting and analyzing relevant literatures, this paper firstly r

11、edefines the definition of supply chain and supply chain management, analyzes the establishment of supply chain, points out the coupling mechanism of supply chain and the essence of the supply chain management. Secondly,

12、 on the found of analyzing the influence of the essence of supply chain management on its performance and summarizing researches on the performance assessment of supply chain management, this paper constructs the indicat

13、ors system of the supply chain management performance assessment. Thirdly, with Haier’s example, this paper analyzes the influence mechanism of supply chain management on the performance of operating working capital mana

14、gement, constructs the theoretical model of supply chain management influencing the performance of operating working capital management. Finally, using the data of China listed companies in machinery and equipment manu

15、facturing industry from 2010 to 2011, this paper tests the above theoretical model, provides suggestions for manufacturing enterprises to improve working capital management performance. The main conclusions are as foll

16、ows. Firstly, the supply chain is not only a “structure”, but it is also a “framework”. It is a “netlike framework” between enterprise and market in essence. The supply chain contains two levels, which is the broad and

17、the narrow level. The narrow one is a netlike framework between enterprise and market, which centers on the core enterprise, binds suppliers, manufacturers, distributors, retailers, and the end users as a whole through

18、the control of the logistics flow, information flow and capital flow starting from procurement of raw materials, producing intermediate and final products to delivering it to customers by the sales network. The supply