本文關鍵詞：組織免疫視角的銀行類企業財務風險預警研究　出處：《西北大學》2017年碩士論文　論文類型：學位論文

  更多相關文章： 組織免疫 財務風險 銀行企業 財務預警

【摘要】：近年來由于多種原因,中國銀行類企業的財務風險凸顯。選擇有效的手段對這類企業的財務風險進行識別和測度,從而及時有效給予應對就顯得十分重要。組織免疫理論作為管理理論研究的新興領域,把生物醫學理論中解釋生命有機體免疫機理的相關概念與原理運用到企業生態系統中,可以更為形象地闡釋企業風險應對和可持續經營問題。作為金融行業的重要組成部分,中國銀行類企業應對風險的過程與免疫組織對抗危險時的認知、防御、記憶的過程也極為類似,本文運用組織免疫理論的基本思想對銀行業上市公司的財務風險管理進行研究,有助于更有效地識別風險、排除威脅因素并產生記憶、維護銀行企業的健康持續發展。同時,以組織免疫視角為切入點,分析預測企業潛在財務風險并給出規避措施,建立和完善中國銀行類企業財務風險預警監測系統,對于提高企業風險管理水平提供有效路徑,對組織免疫理論的深化研究與發展也具有一定的意義。自王以華教授在2005年提出了運用生物免疫理論及機制解釋企業管理中的存在問題這一新的研究方式,并對管理領域中的組織免疫的概念、機制和特征等給出了基本的定論之后,后續也有各研究學者對組織免疫的各個方面展開擴展研究,然而通過對現有文獻的梳理之后發現,現有的以免疫理論與企業風險相結合的少量研究中,并沒有專門針對中國銀行類企業財務風險預警的內容研究,且早期國內財務風險管理的相關研究學者將重點多放在采用實證方法對模型的實用性檢測上,其基礎往往來源于國外其他學者的研究結論,很少將企業陷入危險的過程與管理理論相互對應。本文在前人研究的基礎上,力求探究組織免疫在企業財務風險預警中的體現與作用。首先對組織免疫的內涵、特點與理論基礎進行梳理,結合前人對企業財務風險的研究,先對償債免疫力、營運免疫力、盈利免疫力、銀行業特殊免疫力這四項內容進行了初步地定義與詮釋。其次,采用了突變級數法和主成分分析法對所選取的16家上市公司的財務風險免疫力進行評估。通過將組織免疫的概念帶入企業財務能力具體指標的方式,利用多方面的財務數據對企業財務的四項免疫能力進行計算度量,并對這四項財務免疫力與銀行業財務風險免疫力進行關系檢驗,得出了償債免疫力、營運免疫力、盈利免疫力、銀行業特殊免疫力與企業財務風險免疫力之間存在相關關系的結論,可以分別從這些角度運用突變級數法將組織對財務風險的應對能力進行量化。最后,對測量得出的各家銀行在不同年度的財務風險免疫能力的評分結果進行分析和討論,找出風險免疫能力較高的企業并結合實際討論其形成原因。本文通過實證研究證明組織免疫能力可以應用于企業財務風險預警,建立了中國銀行類企業的財務風險預警模型幫助類似企業進行財務風險免疫能力的度量,同時也驗證了組織免疫與企業面對風險時的識別、防御與記憶過程存在著極大共性,組織免疫理論可以進一步擴大應用于組織管理的其他領域。
[Abstract]:In recent years, due to various reasons, Chinese bank enterprise financial risk highlights. Choose effective means to identify and measure the financial risk of the enterprise, so as to give timely and effective response is very important. As a new field of organizational immunity theory management theory, the theory of biomedical explainingcorrelative concept organism immune mechanism the principle and use of the enterprise ecosystem, can be more risk and sustainable management problems and interpret the image of enterprises. As an important part of the financial industry, risk process and immune organization against bank risk Chinese enterprises to cope with the cognitive, defense, the process of memory is also very similar, for the research of financial risk management this paper uses the basic ideas immune theory on the banking industry listed companies, will help to more effectively identify risks, eliminate the threat from Plain and memory, to maintain sustainable development bank enterprise health. At the same time, the Organizational Immunity perspective as the breakthrough point, analysis and prediction of enterprise financial risk and give potential mitigation measures, establish and improve the China bank enterprise financial risk early warning and monitoring system, to provide effective ways to improve the risk management level of enterprises, but also has a certain significance to deepen the research and development of the organization. Since the immune theory proposed by Professor Wang Yihua using the biological immune theory and explain the mechanism of enterprise management problems of the new study way in 2005, and the concept of Organizational Immunity in the field of management, after the mechanism and characteristics of the basic theory, the scholars all have follow-up on the extension of Organizational Immunity aspects, then through to the existing literature, the immune theory and enterprise risk combination A small study, and no content specifically for China bank enterprise financial risk early warning research, and related research scholars of early domestic financial risk management will focus more on using empirical methods to test the utility model, the foundation often comes from other foreign scholars research results, very few enterprises in danger the process management theory and correspond to each other. On the basis of previous research, and strive to reflect the role of Organizational Immunity in early warning of financial risk in enterprises. Firstly, the connotation of Organizational Immunity, characteristics and theoretical basis of combing, combined with the research on the enterprise financial risk of our predecessors, first on debt trading profit immunity, immunity, immunity the banking industry, special immunity of these four elements of a preliminary definition and interpretation. Secondly, by the analysis of the selected 16 catastrophe progression method and principal component The financial risk of listed companies to evaluate the immunity. The concept of Organizational Immunity to specific indicators of enterprise financial capacity, the four immune ability of enterprise financial calculate measure by using the financial data in many aspects, and the examination of the relationship between the four financial financial risk immunity immunity and silver industry, obtained the repayment immunity operating profit, immunity, immunity, the relationship between banks and enterprises financial risk special immunity immunity conclusion, respectively using the catastrophe progression method to quantify the fabric group on financial risk coping ability from these angles. Finally, the measured banks in financial risk immunity of different year, scoring results the analysis and discussion, to find out the high risk of immune competence and discussing its causes through the actual. Research that the organization immunity can be applied to the enterprise financial risk early warning, a measure of financial risk early warning model of China bank enterprises help similar enterprise financial risk immunity, also confirmed the identification organization and enterprise face the risk of immune defense, and the process of memory is extremely common, immune theory can be further organized expand the application in other areas of the organization management.

【學位授予單位】：西北大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F830.42;F832.3
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本文編號：1422825