發(fā)布時間：2018-03-16 14:19

  本文選題：行業(yè)經(jīng)營風(fēng)險　切入點：行業(yè)環(huán)境風(fēng)險　出處：《財會月刊》2017年17期 　論文類型：期刊論文

【摘要】：后金融危機(jī)時期,企業(yè)面臨著外部市場環(huán)境的變化和內(nèi)部管理運營的不確定性帶來的雙重風(fēng)險,這些風(fēng)險通過財務(wù)風(fēng)險集中體現(xiàn)。行業(yè)作為連接宏觀產(chǎn)業(yè)環(huán)境和微觀企業(yè)財務(wù)的橋梁,其發(fā)展前景和經(jīng)營狀況直接關(guān)系到企業(yè)的發(fā)展。站在行業(yè)層面識別企業(yè)經(jīng)營過程中歸因于行業(yè)外部環(huán)境和行業(yè)內(nèi)部財務(wù)的風(fēng)險因素,選取基于行業(yè)環(huán)境風(fēng)險和行業(yè)財務(wù)風(fēng)險的行業(yè)經(jīng)營風(fēng)險監(jiān)測指標(biāo)構(gòu)建了行業(yè)經(jīng)營風(fēng)險預(yù)警模型,并以信息技術(shù)業(yè)為例,嘗試編制行業(yè)經(jīng)營風(fēng)險預(yù)警指數(shù),對其進(jìn)行特征分析以體現(xiàn)應(yīng)用價值。
[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.
【作者單位】： 武漢理工大學(xué)管理學(xué)院;
【基金】：國家社會科學(xué)基金重點項目“基于行業(yè)風(fēng)險動態(tài)監(jiān)測的信息技術(shù)業(yè)上市公司財務(wù)預(yù)警定位研究”(項目編號:15AGL008)
【分類號】：F275;F49

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