本文選題：財(cái)務(wù)風(fēng)險(xiǎn)　切入點(diǎn)：創(chuàng)業(yè)板上市企業(yè)　出處：《浙江大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：創(chuàng)業(yè)板上市企業(yè)大多是處于種子期和成長期的創(chuàng)業(yè)企業(yè),具有高風(fēng)險(xiǎn)性、高成長性和高創(chuàng)新性的特點(diǎn)。由于外部創(chuàng)業(yè)環(huán)境的復(fù)雜性、內(nèi)部資源的匱乏,以及內(nèi)部組織結(jié)構(gòu)的不完善,創(chuàng)業(yè)板上市企業(yè)面臨著較大的財(cái)務(wù)風(fēng)險(xiǎn)。因此,創(chuàng)業(yè)板上市企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)控制變得尤為重要而緊迫。本文以創(chuàng)業(yè)板上市企業(yè)的本質(zhì)特征為出發(fā)點(diǎn),探究創(chuàng)業(yè)板上市企業(yè)的公司治理、成長能力、創(chuàng)新能力對財(cái)務(wù)風(fēng)險(xiǎn)的影響,進(jìn)而探索并構(gòu)建創(chuàng)業(yè)板上市企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的影響機(jī)制。 本文主要得到以下結(jié)論：第一,我國創(chuàng)業(yè)板上市企業(yè)的董事長與總經(jīng)理兩職合一性、股權(quán)集中度和股權(quán)制衡度對財(cái)務(wù)風(fēng)險(xiǎn)有顯著影響；第二,我國創(chuàng)業(yè)板上市企業(yè)的董事長與總經(jīng)理兩職合一性、股權(quán)集中度和股權(quán)制衡度對企業(yè)成長能力有顯著影響；第三,創(chuàng)業(yè)板上市企業(yè)的獨(dú)立董事比例和股權(quán)制衡度對創(chuàng)新能力有顯著影響；第四,創(chuàng)業(yè)板上市企業(yè)成長能力和創(chuàng)新能力對其財(cái)務(wù)風(fēng)險(xiǎn)有顯著影響；第五,創(chuàng)業(yè)板上市企業(yè)成長能力在董事長與總經(jīng)理兩職合一性和財(cái)務(wù)風(fēng)險(xiǎn)的影響關(guān)系中起部分中介作用,在股權(quán)集中度和財(cái)務(wù)風(fēng)險(xiǎn)的影響關(guān)系中起部分中介作用。 本文主要的理論貢獻(xiàn)有：第一,本文結(jié)合創(chuàng)業(yè)板上市企業(yè)的特點(diǎn),提出我國創(chuàng)業(yè)板上市企業(yè)公司治理、成長能力和創(chuàng)新能力對財(cái)務(wù)風(fēng)險(xiǎn)產(chǎn)生影響的設(shè)想,拓展了現(xiàn)有研究；第二,本文通過探索我國創(chuàng)業(yè)板上市企業(yè)公司治理、成長能力和創(chuàng)新能力對財(cái)務(wù)風(fēng)險(xiǎn)的影響過程,建立財(cái)務(wù)風(fēng)險(xiǎn)影響機(jī)制；第三,本文根據(jù)研究結(jié)論,提出我國創(chuàng)業(yè)板上市企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)控制的管理建議。
[Abstract]:Most of the listed enterprises in the gem are venture enterprises in the seed stage and growing stage, which have the characteristics of high risk, high growth and high innovation. Due to the complexity of the external entrepreneurial environment, the lack of internal resources, As well as the imperfect internal organizational structure, gem listed enterprises are facing greater financial risks. The financial risk control of gem listed enterprises has become particularly important and urgent. This paper, based on the essential characteristics of gem listed enterprises, explores the influence of gem listed enterprises' corporate governance, growth ability and innovation ability on financial risks. And then explores and constructs the gem listed enterprise financial risk influence mechanism. The main conclusions of this paper are as follows: first, the two positions of chairman and general manager of gem listed enterprises in our country are in one, and the degree of ownership concentration and equity balance have significant influence on financial risk; second, The two positions of chairman and general manager of gem listed enterprises in our country have a significant impact on the growth ability of enterprises; third, the ownership concentration and equity balance degree have a significant impact on the growth ability of enterprises. The proportion of independent directors and the degree of equity balance have significant influence on innovation ability; 4th, the growth ability and innovation ability of gem listed enterprises have significant influence on their financial risk; 5th, The growth ability of gem listed enterprises plays a part intermediary role in the relationship between the two positions of chairman and general manager and the influence of financial risk, and also plays a part intermediary role in the influence of equity concentration and financial risk. The main theoretical contributions of this paper are as follows: first, this paper combines the characteristics of gem listed enterprises, puts forward the assumption that the corporate governance, growth ability and innovation ability of gem listed enterprises have an impact on financial risk, and expands the existing research; Second, this paper explores the process of corporate governance, growth ability and innovation ability of listed enterprises on the gem to establish the financial risk impact mechanism; third, according to the research conclusions, Put forward the management suggestion of financial risk control of listed enterprises in gem of our country.
【學(xué)位授予單位】：浙江大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.51;F271;F275

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