本文選題：成長期創(chuàng)業(yè)企業(yè)　切入點：創(chuàng)業(yè)者　出處：《浙江理工大學》2017年碩士論文　論文類型：學位論文

【摘要】：創(chuàng)業(yè)活動在推動經濟發(fā)展過程中占據(jù)不可替代的地位,創(chuàng)業(yè)的高風險性和高失敗率使得對創(chuàng)業(yè)問題的研究具有重要的理論和實踐意義。以往研究發(fā)現(xiàn),創(chuàng)業(yè)者作為創(chuàng)業(yè)活動的核心力量,他們所具備的先前經驗對創(chuàng)業(yè)過程有著潛移默化的影響,但對先前經驗與創(chuàng)業(yè)結果的關系這一問題現(xiàn)有研究中還存在矛盾,其具體作用路徑仍需要進一步明晰。本研究從風險管理的視角出發(fā),引入內部控制這一中介變量,試圖揭示先前經驗、內部控制與新創(chuàng)企業(yè)績效之間的作用機理。本文基于高層梯隊理論的思想和框架模型,將作為創(chuàng)業(yè)者背景特征的先前經驗作為自變量,內部控制的設計和實施作為創(chuàng)業(yè)者在創(chuàng)業(yè)過程中的行為選擇,以及作為創(chuàng)業(yè)產出的績效納入同一個分析框架中,構成本研究的理論框架模型。首先,基于人力資本理論認為創(chuàng)業(yè)者的先前經驗蘊含了豐富的知識和技能,這種對人力的投資越多,越有利于新創(chuàng)企業(yè)的成長;而經驗學習理論則進一步論證,創(chuàng)業(yè)者的先前經驗通過意識和行動的改造過程會影響后續(xù)的創(chuàng)業(yè)行為;其次,創(chuàng)業(yè)具有高風險性,內部控制的本質就是管理創(chuàng)業(yè)風險以促進企業(yè)成長,根據(jù)內部控制理論,全面風險管理包括控制環(huán)境、風險評估、控制活動、信息與溝通和監(jiān)控五個要素。由此,本文在此理論及相關研究文獻基礎上探討先前經驗和內部控制對創(chuàng)業(yè)企業(yè)績效的影響機理,并通過研究假設進一步論證,以揭示各變量之間的關系,對創(chuàng)業(yè)活動中的現(xiàn)象做出科學合理的解釋。為了驗證本文的研究假設,通過問卷調研的方式收集了全國范圍內433家成長期創(chuàng)業(yè)企業(yè)的有效數(shù)據(jù)。研究結論表明:創(chuàng)業(yè)者的先前經驗對企業(yè)績效有直接影響,先前經驗越豐富,企業(yè)績效越好;先前經驗對內部控制有顯著的正向影響,內部控制對企業(yè)績效有顯著的正向影響;另外,內部控制在先前經驗與績效之間存在部分中介作用。本研究證實了先前經驗對績效的影響并不是簡單的線性關系,基于風險管理視角,先前經驗還通過內部控制間接影響新創(chuàng)企業(yè)績效,這一研究結論對現(xiàn)有研究中存在的矛盾做出了補充和說明,同時,將內部控制引入創(chuàng)業(yè)風險研究領域,為之提供了新的研究思路。從實踐角度來看,本文為新創(chuàng)企業(yè)如何有效利用創(chuàng)業(yè)者自身資源控制風險,從而促進創(chuàng)業(yè)成長提供了一定的借鑒。
[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.
【學位授予單位】：浙江理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F279.2;F272.5

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