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創(chuàng)業(yè)者先前經(jīng)驗(yàn)、內(nèi)部控制對(duì)成長(zhǎng)期創(chuàng)業(yè)企業(yè)績(jī)效的影響研究

發(fā)布時(shí)間:2018-03-20 10:15

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


【摘要】:創(chuàng)業(yè)活動(dòng)在推動(dòng)經(jīng)濟(jì)發(fā)展過(guò)程中占據(jù)不可替代的地位,創(chuàng)業(yè)的高風(fēng)險(xiǎn)性和高失敗率使得對(duì)創(chuàng)業(yè)問(wèn)題的研究具有重要的理論和實(shí)踐意義。以往研究發(fā)現(xiàn),創(chuàng)業(yè)者作為創(chuàng)業(yè)活動(dòng)的核心力量,他們所具備的先前經(jīng)驗(yàn)對(duì)創(chuàng)業(yè)過(guò)程有著潛移默化的影響,但對(duì)先前經(jīng)驗(yàn)與創(chuàng)業(yè)結(jié)果的關(guān)系這一問(wèn)題現(xiàn)有研究中還存在矛盾,其具體作用路徑仍需要進(jìn)一步明晰。本研究從風(fēng)險(xiǎn)管理的視角出發(fā),引入內(nèi)部控制這一中介變量,試圖揭示先前經(jīng)驗(yàn)、內(nèi)部控制與新創(chuàng)企業(yè)績(jī)效之間的作用機(jī)理。本文基于高層梯隊(duì)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(jīng)驗(yàn)作為自變量,內(nèi)部控制的設(shè)計(jì)和實(shí)施作為創(chuàng)業(yè)者在創(chuàng)業(yè)過(guò)程中的行為選擇,以及作為創(chuàng)業(yè)產(chǎn)出的績(jī)效納入同一個(gè)分析框架中,構(gòu)成本研究的理論框架模型。首先,基于人力資本理論認(rèn)為創(chuàng)業(yè)者的先前經(jīng)驗(yàn)蘊(yùn)含了豐富的知識(shí)和技能,這種對(duì)人力的投資越多,越有利于新創(chuàng)企業(yè)的成長(zhǎng);而經(jīng)驗(yàn)學(xué)習(xí)理論則進(jìn)一步論證,創(chuàng)業(yè)者的先前經(jīng)驗(yàn)通過(guò)意識(shí)和行動(dòng)的改造過(guò)程會(huì)影響后續(xù)的創(chuàng)業(yè)行為;其次,創(chuàng)業(yè)具有高風(fēng)險(xiǎn)性,內(nèi)部控制的本質(zhì)就是管理創(chuàng)業(yè)風(fēng)險(xiǎn)以促進(jìn)企業(yè)成長(zhǎng),根據(jù)內(nèi)部控制理論,全面風(fēng)險(xiǎn)管理包括控制環(huán)境、風(fēng)險(xiǎn)評(píng)估、控制活動(dòng)、信息與溝通和監(jiān)控五個(gè)要素。由此,本文在此理論及相關(guān)研究文獻(xiàn)基礎(chǔ)上探討先前經(jīng)驗(yàn)和內(nèi)部控制對(duì)創(chuàng)業(yè)企業(yè)績(jī)效的影響機(jī)理,并通過(guò)研究假設(shè)進(jìn)一步論證,以揭示各變量之間的關(guān)系,對(duì)創(chuàng)業(yè)活動(dòng)中的現(xiàn)象做出科學(xué)合理的解釋。為了驗(yàn)證本文的研究假設(shè),通過(guò)問(wèn)卷調(diào)研的方式收集了全國(guó)范圍內(nèi)433家成長(zhǎng)期創(chuàng)業(yè)企業(yè)的有效數(shù)據(jù)。研究結(jié)論表明:創(chuàng)業(yè)者的先前經(jīng)驗(yàn)對(duì)企業(yè)績(jī)效有直接影響,先前經(jīng)驗(yàn)越豐富,企業(yè)績(jī)效越好;先前經(jīng)驗(yàn)對(duì)內(nèi)部控制有顯著的正向影響,內(nèi)部控制對(duì)企業(yè)績(jī)效有顯著的正向影響;另外,內(nèi)部控制在先前經(jīng)驗(yàn)與績(jī)效之間存在部分中介作用。本研究證實(shí)了先前經(jīng)驗(yàn)對(duì)績(jī)效的影響并不是簡(jiǎn)單的線性關(guān)系,基于風(fēng)險(xiǎn)管理視角,先前經(jīng)驗(yàn)還通過(guò)內(nèi)部控制間接影響新創(chuàng)企業(yè)績(jī)效,這一研究結(jié)論對(duì)現(xiàn)有研究中存在的矛盾做出了補(bǔ)充和說(shuō)明,同時(shí),將內(nèi)部控制引入創(chuàng)業(yè)風(fēng)險(xiǎn)研究領(lǐng)域,為之提供了新的研究思路。從實(shí)踐角度來(lái)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(fēng)險(xiǎn),從而促進(jìn)創(chuàng)業(yè)成長(zhǎng)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(xué)位授予單位】:浙江理工大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2017
【分類號(hào)】:F279.2;F272.5

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