臺灣博碩士論文加值系統

2019年新冠肺炎(Covid-19)疫情出現，短短幾個月時間擴散至全球，世界各國緊急封城鎖國實施邊境管制，造成很多地方的生產線停擺，全球供應鏈無法順暢運行，出現斷鏈的情況，許多企業面臨現金周轉的問題，為了確保手頭有足夠的現金以備不時之需，除了減少或暫停股利發放及買回庫藏股外，也積極與往來銀行確認信貸額度並尋求其他籌資方式，以提高未來的融資彈性。在投資及資金運用方面，有些是以收縮業務或延後資本支出來因應，同時也減少槓桿運用，降低高風險資產或投資比重，目的都是希望能保有足夠的現金儲備以渡過危機，讓企業可以繼續運作。本研究實證結果顯示，疫情下存貨對現金部位呈現負相關，表示在這場供應鏈斷鏈的危機中，企業為了生存而選擇將現金轉變為存貨。

In 2019, the epidemic of COVID-19 (covid-19) emerged and spread to the world in just a few months. Countries around the world closed cities and locked countries to implement border control, resulting into the shutdown of production lines in many places, the failure of smooth operation of the global supply chain, and the breaking of the chain. Many enterprises are facing the problem of cash turnover. In order to ensure that they have enough cash on hand for emergencies, in addition to reducing or suspending the distribution of dividends and buying back treasury shares, It also actively confirms the credit line with correspondent banks and seeks other financing methods to improve the financing flexibility in the future. In terms of investment and capital utilization, some respond by shrinking business or delaying capital expenditure. At the same time, they also reduce the use of leverage and reduce the proportion of high-risk assets or investment. The purpose is to maintain sufficient cash reserves to tide over the crisis so that enterprises can continue to operate. The empirical results of this study show that inventory has a negative correlation with cash position under the epidemic, which means that in this crisis of supply chain disconnection, enterprises choose to convert cash into inventory in order to survive.

中文摘要
英文摘要
誌謝
目錄
表目錄
圖目錄
壹、緒論
1.1研究背景與動機
1.2研究目的
1.3研究架構與流程
貳、文獻探討與假說發展
2.1現金持有
2.2全球性危機對企業影響
2.3 COVID_19疫情對企業影響
參、研究方法
3.1研究模型
3.2變數定義
3.3研究期間、資料來源，與限制
肆、實證結果與分析
4.1敘述性統計
4.2相關性分析
4.3迴歸分析
伍、結論與建議
參考文獻

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