一、 中英文期刊
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Churchill, N. C. and J. W. Mullins(2002),“How Fast Can Your Company Afford To Grow?”Harvard Business Review, May, pp.135-143.
De Jong, A., and C. Veld, 2001, “ An Empirical Analysis of Incremental Capital Structure Decisions Under Managerial Entrenchment”, Journal of Banking and Finance 25, 1957-1895.
Deloof, M.（2003), " Does Working Capital Management Affect Profitability of Beligian Firms?" Journal of Business Finance & Accounting, 30, 8, pp.573-587
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Hovakimian, A., T. Opler and S. Titman(2001), “ The Debt- Equity Choice,” Journal of Financial and Quantitative Analysis, 36, pp.1-24.
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Khanna, T. and K. Palepu (2000),“Is Group Affiliation Profitable in Emerging Markets? An Analysis of Diversified Indian Business Groups,”Journal of Finance, 55, pp. 867-891.
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二、其他
吳依純 (2003)，景氣變動下企業營運資金管理政策與財務績效之研究，中國文化大學國際企業管理研究所碩士論文。
吳涵雯（2002)，景氣變動對營運資金管理之影響與相關議題之研究，國立成功大學會計系博士論文。
呂豫文 (1992)，營運資金融資政策之實證研究，淡江大學管理科學研究所碩士論文。
林炯垚 (1998)，財務管理─理論與實際，修訂版，新陸書局。
邱紋星 (1992)，上市公司現金流量及其財務特性分析之研究，淡江大學管理科學研究所碩士論文。
施雅惠 (1992)，製造業營運資金管理之研究，國立政治大學企業管理研究所碩士論文。
柯光庭（2004），從營運資金模式探討銀行短期授信風險—以系統動力學方法，國立中山大學財務管理學系研究所碩士論文。
莊淨琳（1991)，國內企業歷年之淨營運資金投資與流動性資產最適水準之研究，國立中山大學財務金融研究所碩士論文。
莊朝發（1990)，企業存貨週轉率與應收帳款週轉率影響因素之探討以國內上市公司為例，國立中興大學企業管理研究所碩士論文。
陳明志 (1999)，傳統產業與高科技產業之營運資金管理與績效關係之比較研究，政治大學企業管理研究所碩士論文。
陳隆麒（2004)，當代財務管理，二版，華泰書局。
陳緯恬(2006)，從營運資金管理效率探討公司獲利情形，國立彰化師範大學商業教育學系碩士論文。
黃小雲（2001)，我國企業營運資金管理相關議題之實證研究—產業效果、流動性及短期融資之探討，國立成功大學會計系碩士論文。
黃志成 (1990)，流動資產與負債結構之決策研究，淡江大學管理科學研究所碩士論文。
黃俊堯 (1996 )，上市公司融資順位型態與經營績效關係之研究，國立政治大學企業管理研究所碩士論文。
詹慶忠 (1993)，製造業營運資金管理之研究，淡江大學管理科學研究所碩士論文。
劉思言 (1999)，台灣股票上市公司營運資金管理相關議題之實證研究─產業效果分析與受東南亞金融風暴影響之探討，國立中央大學企業管理研究所碩士論文。
蕭敦鴻 (1983)，股票上市公司短期融資之研究，國立政治大學企業管理研究所碩士論文。
薛伊町 (1990)，資訊電子業營運資金管理之研究，國立政治大學企業管理研究所碩士論文。