本文選題：公司戰(zhàn)略 + 產(chǎn)權(quán)性質(zhì)�。� 參考：《中南財經(jīng)政法大學(xué)學(xué)報》2017年05期

【摘要】：本文基于滬深A(yù)股上市公司2007~2014年的樣本,考察公司戰(zhàn)略對風(fēng)險承擔(dān)的影響,研究發(fā)現(xiàn):公司戰(zhàn)略對風(fēng)險承擔(dān)具有顯著的影響,相對于實施防御型戰(zhàn)略的公司,實施進(jìn)攻型戰(zhàn)略的公司的風(fēng)險承擔(dān)水平顯著較高;國有產(chǎn)權(quán)性質(zhì)在此影響中存在負(fù)向調(diào)節(jié)效應(yīng);中央國有企業(yè)戰(zhàn)略對風(fēng)險承擔(dān)的影響并不顯著。進(jìn)一步研究發(fā)現(xiàn):金字塔結(jié)構(gòu)層級的延長可有效抑制國有產(chǎn)權(quán)性質(zhì)的負(fù)向調(diào)節(jié)效應(yīng),但該效果對中央國有企業(yè)并不顯著;且當(dāng)層級過度冗長時,國有企業(yè)金字塔結(jié)構(gòu)的上述效果亦不顯著。
[Abstract]:Based on the samples of Shanghai and Shenzhen A-share listed companies from 2007 to 2014, this paper examines the impact of company strategy on risk taking, and finds that: corporate strategy has a significant impact on risk assumption, compared with the implementation of defensive strategy of the company, The risk bearing level of the company implementing the offensive strategy is significantly higher; the nature of the state-owned property right has the negative adjustment effect in this influence; the influence of the strategy of the central state-owned enterprise on the risk bearing is not significant. Further study shows that the extension of pyramid structure can effectively restrain the negative regulation effect of state-owned property rights, but this effect is not significant for central state-owned enterprises, and when the hierarchy is too long, The above-mentioned effect of pyramid structure of state-owned enterprises is not remarkable.
【作者單位】： 東北財經(jīng)大學(xué)會計學(xué)院/中國內(nèi)部控制研究中心;
【基金】：國家自然科學(xué)基金面上項目“會計準(zhǔn)則變革的非預(yù)期效應(yīng):對經(jīng)營方式轉(zhuǎn)變及投資行為的影響研究”(71372068) 國家社會科學(xué)基金項目“構(gòu)建基于綠色發(fā)展理念的企業(yè)環(huán)境管理控制系統(tǒng)研究”(17BGL070)
【分類號】：F271;F272;F272.3

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