| The real estate industry is the basic industry of our country, and plays a important role in the economic construction. Therefore, studying the working capital of listed real estate companies for example, using the theory of structure to do deeply analysis and empirical research. There is some innovation of research thoughts and research methods in the article in this area, the main research work and findings are as follows:First, the article analyzes the concept of working capital management on the basis of companies operating funds identity, working capital management concepts, and working capital management principles of structural issues such as the focus of analysis. Pointed out the main elements of working capital structure their respective in-depth theoretical analysis and research。Secondly, the article chooses 69 listed real estate companies as an analytical sample through multiple SPSS statistical analysis software, linear regression, analyzes the working capital structure and corporate performance of year 2007 by using empirical studies. In fact, evidence of research findings are: current/long-term assets and enterprise performance is a relevant relationship; current liabilities/long-term liabilities associated with the enterprise performance into negative relationship, but not dramatically; turnover of currents assets flows are related to enterprise performance into a relationship;Deposit received/ current liabilities and enterprise performance is a relevant relationship.Finally,based on the former theoretical analysis and empirical research, we put forward suggestions to improve the performance of the listed real estate companies in China: Paying attention to the security of the fund as well as maintaining high proportion of the current assets; Developing China's capital market and promoting the diversification of financial channeling; Making full use of effect of long-term liabilities and reducing financial risk;Improve the turnover of assets. |
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