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现金持有问题是公司财务管理中一个重要的理论和实践问题,其不仅影响着企业正常的生存、经营和发展,更关系到企业的投资、筹资以及股利发放等财务行为。考虑到我国市场经济特殊性的现状,尤其是关系到国计民生的建筑施工行业对现金资源要求的特殊性,以及目前对国内建筑业公司的现金持有行为的研究较少,如何全面、准确地认识我国建筑业公司的现金特有行为,进而帮助建筑业公司制定出相应合理的经济政策。
The issue of cash holding is an important theoretical and practical issue in the financial management of a company. It not only affects the normal survival, operation and development of an enterprise, but also affects the financial behavior of an enterprise, such as investment, financing and dividend distribution. Considering the particularity of the market economy in our country, especially the particularity of cash resources requirement of construction industry related to national economy and the people’s livelihood, as well as the current research on the cash holding behavior of domestic construction companies, how to fully and accurately understand China’s construction industry’s unique cash-based companies, which in turn help construction companies to develop a reasonable economic policy.