本文選題：上市公司　切入點：治理風險　出處：《河南科技大學》2014年碩士論文

【摘要】：近年來，中外學者對公司治理風險的研究已經(jīng)有了長足的發(fā)展，上市公司特別是國內(nèi)上市公司，治理風險的水平呈現(xiàn)了明顯的提高趨勢。然而，上市公司爆發(fā)的一系列丑聞事件和治理問題的涌現(xiàn)，引發(fā)了人們對于上市公司治理機制和結(jié)構(gòu)的質(zhì)疑，關(guān)于研究上市公司風險治理問題也成為了國內(nèi)外學者爭相討論的焦點。本文采用理論研究和實證研究相結(jié)合的方法，，通過對公司治理過程中出現(xiàn)的風險進行有效識別，建立風險預(yù)警模型來對公司治理過程中出現(xiàn)的風險進行有效預(yù)警和監(jiān)控。 本文在借鑒和分析國內(nèi)外研究成果的基礎(chǔ)上，對公司治理風險的概念及其相關(guān)理論進行了分析和界定，指出公司治理風險的出現(xiàn)是由于公司治理結(jié)構(gòu)不合理或治理機制不完善等治理因素引發(fā)的公司從戰(zhàn)略到一般管理不能正常運行的可能性。并總結(jié)分析出了公司治理風險識別的方法和內(nèi)容。其中，公司治理風險識別方法包括：財務(wù)狀況法、生產(chǎn)流程圖法、環(huán)境分析法、德爾菲法以及暮景分析法。在對風險識別方法進行有效結(jié)合的基礎(chǔ)上，有針對性對上市公司治理風險識別的內(nèi)容進行了系統(tǒng)而又全面的分析。 最后，在對治理風險進行有效的識別的基礎(chǔ)上，選取風險預(yù)警模型的初始指標體系，并對每個指標進行回歸分析，最終確定了風險預(yù)警模型的指標。風險預(yù)警模型的數(shù)據(jù)選取了2010年—2013年滬深兩地的A股上市公司作為風險預(yù)警模型的數(shù)據(jù)樣本。預(yù)警效果的檢驗選取了24家具有代表性的上市公司2012年的數(shù)據(jù)，通過檢驗得出預(yù)警效果良好。
[Abstract]:In recent years, Chinese and foreign scholars have made great progress in the study of corporate governance risk, and the level of governance risk of listed companies, especially domestic listed companies, has shown an obvious trend of improvement.However, the emergence of a series of scandals and governance problems of listed companies has caused people to question the governance mechanism and structure of listed companies.The research on risk management of listed companies has also become the focus of domestic and foreign scholars.This paper adopts the method of combining theoretical research and empirical research to effectively identify the risks in the process of corporate governance and establish a risk warning model to effectively forewarn and monitor the risks in the process of corporate governance.On the basis of reference and analysis of domestic and foreign research results, this paper analyzes and defines the concept and related theories of corporate governance risk.It is pointed out that the emergence of corporate governance risk is caused by the unreasonable corporate governance structure or the imperfect governance mechanism, which leads to the possibility that the company can not run normally from strategy to general management.And summarized and analyzed the corporate governance risk identification method and content.Among them, corporate governance risk identification methods include: financial position method, production flow chart method, environmental analysis method, Delphi method and Twilight analysis method.Based on the effective combination of risk identification methods, this paper makes a systematic and comprehensive analysis on the contents of risk identification of listed companies.Finally, based on the effective identification of the governance risk, the initial index system of the risk early warning model is selected, and the regression analysis of each index is carried out. Finally, the index of the risk early warning model is determined.The data of risk early warning model selected A share listed companies in Shanghai and Shenzhen from 2010 to 2013 as data samples of risk early warning model.Early warning effect test selected 24 representative listed companies in 2012 data, through the test that early warning effect is good.
【學位授予單位】：河南科技大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F832.51;F271

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本文編號：1707688