创业者先前经验、内部控制对成长期创业企业绩效的影响研究

发布时间：2018-03-20 10:15

本文选题：成长期创业企业　切入点：创业者　出处：《浙江理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：创业活动在推动经济发展过程中占据不可替代的地位,创业的高风险性和高失败率使得对创业问题的研究具有重要的理论和实践意义。以往研究发现,创业者作为创业活动的核心力量,他们所具备的先前经验对创业过程有着潜移默化的影响,但对先前经验与创业结果的关系这一问题现有研究中还存在矛盾,其具体作用路径仍需要进一步明晰。本研究从风险管理的视角出发,引入内部控制这一中介变量,试图揭示先前经验、内部控制与新创企业绩效之间的作用机理。本文基于高层梯队理论的思想和框架模型,将作为创业者背景特征的先前经验作为自变量,内部控制的设计和实施作为创业者在创业过程中的行为选择,以及作为创业产出的绩效纳入同一个分析框架中,构成本研究的理论框架模型。首先,基于人力资本理论认为创业者的先前经验蕴含了丰富的知识和技能,这种对人力的投资越多,越有利于新创企业的成长;而经验学习理论则进一步论证,创业者的先前经验通过意识和行动的改造过程会影响后续的创业行为;其次,创业具有高风险性,内部控制的本质就是管理创业风险以促进企业成长,根据内部控制理论,全面风险管理包括控制环境、风险评估、控制活动、信息与沟通和监控五个要素。由此,本文在此理论及相关研究文献基础上探讨先前经验和内部控制对创业企业绩效的影响机理,并通过研究假设进一步论证,以揭示各变量之间的关系,对创业活动中的现象做出科学合理的解释。为了验证本文的研究假设,通过问卷调研的方式收集了全国范围内433家成长期创业企业的有效数据。研究结论表明:创业者的先前经验对企业绩效有直接影响,先前经验越丰富,企业绩效越好;先前经验对内部控制有显著的正向影响,内部控制对企业绩效有显著的正向影响;另外,内部控制在先前经验与绩效之间存在部分中介作用。本研究证实了先前经验对绩效的影响并不是简单的线性关系,基于风险管理视角,先前经验还通过内部控制间接影响新创企业绩效,这一研究结论对现有研究中存在的矛盾做出了补充和说明,同时,将内部控制引入创业风险研究领域,为之提供了新的研究思路。从实践角度来看,本文为新创企业如何有效利用创业者自身资源控制风险,从而促进创业成长提供了一定的借鉴。
[Abstract]:Entrepreneurial activity plays an irreplaceable role in the process of promoting economic development. The high risk and high failure rate of entrepreneurship make the research on entrepreneurship have important theoretical and practical significance. As the core force of entrepreneurial activities, entrepreneurs' previous experience has a subtle impact on the entrepreneurial process, but there are contradictions in the current research on the relationship between previous experience and entrepreneurial results. From the perspective of risk management, this study introduces the internal control as an intermediary variable to reveal the previous experience. Based on the thought and frame model of high-level echelon theory, this paper takes the previous experience as the background characteristic of entrepreneur as independent variable. The design and implementation of internal control, as the behavior choice of the entrepreneur in the process of starting a business, and the performance of the entrepreneurial output are included in the same analytical framework, which constitute the theoretical framework model of this study. Based on the theory of human capital, the previous experience of entrepreneurs contains abundant knowledge and skills. The more investment in human resources, the more conducive to the growth of new enterprises, while the empirical learning theory is further demonstrated. The previous experience of the entrepreneur will influence the subsequent entrepreneurial behavior through the transformation process of consciousness and action. Secondly, the entrepreneurship has high risk, the essence of internal control is to manage the entrepreneurial risk to promote the enterprise growth, according to the theory of internal control, Overall risk management includes five elements: control environment, risk assessment, control activities, information and communication, and monitoring. On the basis of this theory and related research literature, this paper discusses the influence mechanism of previous experience and internal control on the performance of entrepreneurial enterprises, and further demonstrates the relationship between the variables through the research hypotheses. To make a scientific and reasonable explanation of the phenomenon in entrepreneurial activities. The effective data of 433 enterprises in the growing period are collected by questionnaire survey. The results show that: the prior experience of entrepreneurs has a direct impact on the performance of the enterprise, the richer the previous experience, the better the performance of the enterprise; Previous experience has a significant positive impact on internal control, internal control has a significant positive impact on enterprise performance; in addition, Internal control is partly mediated between prior experience and performance. This study confirms that the influence of previous experience on performance is not a simple linear relationship, based on the risk management perspective. The previous experience also indirectly affects the performance of new enterprises through internal control. This conclusion complements and explains the contradictions existing in the existing research. At the same time, internal control is introduced into the field of entrepreneurial risk research. From the point of view of practice, this paper provides a reference for new enterprises how to effectively use their own resources to control risks and thus promote entrepreneurial growth.
【学位授予单位】：浙江理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F279.2;F272.5

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