行业经营风险预警指数构建——基于信息技术业的实证研究

发布时间：2018-03-16 14:19

本文选题：行业经营风险　切入点：行业环境风险　出处：《财会月刊》2017年17期 　论文类型：期刊论文

【摘要】：后金融危机时期,企业面临着外部市场环境的变化和内部管理运营的不确定性带来的双重风险,这些风险通过财务风险集中体现。行业作为连接宏观产业环境和微观企业财务的桥梁,其发展前景和经营状况直接关系到企业的发展。站在行业层面识别企业经营过程中归因于行业外部环境和行业内部财务的风险因素,选取基于行业环境风险和行业财务风险的行业经营风险监测指标构建了行业经营风险预警模型,并以信息技术业为例,尝试编制行业经营风险预警指数,对其进行特征分析以体现应用价值。
[Abstract]:In the post-financial crisis period, enterprises are faced with the double risks caused by the change of external market environment and the uncertainty of internal management and operation. These risks are embodied through financial risks. Industry acts as a bridge between macro industrial environment and micro enterprise finance. Its development prospects and operating conditions are directly related to the development of the enterprise. Standing at the industry level, it identifies the risk factors attributed to the external environment of the industry and the internal financial affairs of the industry. Based on the industry environment risk and industry financial risk, the paper constructs the industry management risk early warning model, and takes the information technology industry as an example to try to compile the industry management risk early warning index. The characteristic analysis is carried out to reflect the application value.
【作者单位】：武汉理工大学管理学院;
【基金】：国家社会科学基金重点项目“基于行业风险动态监测的信息技术业上市公司财务预警定位研究”(项目编号:15AGL008)
【分类号】：F275;F49

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