组织免疫视角的银行类企业财务风险预警研究
发布时间：2018-01-14 08:31
本文关键词：组织免疫视角的银行类企业财务风险预警研究 出处：《西北大学》2017年硕士论文 论文类型：学位论文
【摘要】：近年来由于多种原因,中国银行类企业的财务风险凸显。选择有效的手段对这类企业的财务风险进行识别和测度,从而及时有效给予应对就显得十分重要。组织免疫理论作为管理理论研究的新兴领域,把生物医学理论中解释生命有机体免疫机理的相关概念与原理运用到企业生态系统中,可以更为形象地阐释企业风险应对和可持续经营问题。作为金融行业的重要组成部分,中国银行类企业应对风险的过程与免疫组织对抗危险时的认知、防御、记忆的过程也极为类似,本文运用组织免疫理论的基本思想对银行业上市公司的财务风险管理进行研究,有助于更有效地识别风险、排除威胁因素并产生记忆、维护银行企业的健康持续发展。同时,以组织免疫视角为切入点,分析预测企业潜在财务风险并给出规避措施,建立和完善中国银行类企业财务风险预警监测系统,对于提高企业风险管理水平提供有效路径,对组织免疫理论的深化研究与发展也具有一定的意义。自王以华教授在2005年提出了运用生物免疫理论及机制解释企业管理中的存在问题这一新的研究方式,并对管理领域中的组织免疫的概念、机制和特征等给出了基本的定论之后,后续也有各研究学者对组织免疫的各个方面展开扩展研究,然而通过对现有文献的梳理之后发现,现有的以免疫理论与企业风险相结合的少量研究中,并没有专门针对中国银行类企业财务风险预警的内容研究,且早期国内财务风险管理的相关研究学者将重点多放在采用实证方法对模型的实用性检测上,其基础往往来源于国外其他学者的研究结论,很少将企业陷入危险的过程与管理理论相互对应。本文在前人研究的基础上,力求探究组织免疫在企业财务风险预警中的体现与作用。首先对组织免疫的内涵、特点与理论基础进行梳理,结合前人对企业财务风险的研究,先对偿债免疫力、营运免疫力、盈利免疫力、银行业特殊免疫力这四项内容进行了初步地定义与诠释。其次,采用了突变级数法和主成分分析法对所选取的16家上市公司的财务风险免疫力进行评估。通过将组织免疫的概念带入企业财务能力具体指标的方式,利用多方面的财务数据对企业财务的四项免疫能力进行计算度量,并对这四项财务免疫力与银行业财务风险免疫力进行关系检验,得出了偿债免疫力、营运免疫力、盈利免疫力、银行业特殊免疫力与企业财务风险免疫力之间存在相关关系的结论,可以分别从这些角度运用突变级数法将组织对财务风险的应对能力进行量化。最后,对测量得出的各家银行在不同年度的财务风险免疫能力的评分结果进行分析和讨论,找出风险免疫能力较高的企业并结合实际讨论其形成原因。本文通过实证研究证明组织免疫能力可以应用于企业财务风险预警,建立了中国银行类企业的财务风险预警模型帮助类似企业进行财务风险免疫能力的度量,同时也验证了组织免疫与企业面对风险时的识别、防御与记忆过程存在着极大共性,组织免疫理论可以进一步扩大应用于组织管理的其他领域。
[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.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F830.42;F832.3
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本文编号：1422825
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