Research on the influence of financial capital operation of non-financial listed companies on profitability

摘要

After several decades of reform and opening up, the economy has developed rapidly, and the development speed of the real economy has slowed down gradually. In order to obtain sufficient funds in a short period of time to meet the production and operation needs, many enterprises carry out financial capital management, which has a certain impact on the profitability of enterprises. In addition, in order to study the impact of financial capital management on profitability, in this paper, relevant data of some non-financial listed companies from 2007 to 2013 in China was selected, and the multiple linear regression analysis was carried out. Through the analysis, it can be seen that the proportion of financial assets and the return on net assets shows a significant negative correlation, which means that there is a negative correlation between the financial capital operation scale of non-financial listed companies and the profitability of listed companies. Based on the empirical analysis, in this paper, the capital management and structure optimization proposal for improving enterprise profitability were proposed; which is of great significance to the development of enterprises and finance in China.