政治关联、过度乐观双重视角下的企业业务转型决策监管机制研究

发布时间：2018-05-11 06:16

本文选题：政治关联 + 过度乐观　；参考：《中国矿业大学》2016年硕士论文

【摘要】：随着经济全球化进程的日渐加快,企业面临着日益复杂多变的经营环境,尤其是产品、技术等生命周期正日渐缩短,价值转移的速度却越来越快,企业谋求持续成长受到愈加严峻的挑战。面对环境巨变,通过企业业务转型促进持续成长已日渐成为越来越多企业的共识。且“为什么”要进行业务转型、“怎么转”等事关转型成败的关键性问题研究和探讨,已成为企业管理领域中最具有挑战性和实践性的前沿研究课题之一。综观已有研究,虽然学者们集中于对“怎么转”及“为什么转”等问题的研究,却忽视了监管机制在企业业务转型决策中发挥的重要作用。本文拟在这一方面做试探性地研究。本文主要研究管理者政治关联、过度乐观双重视角下的企业业务转型决策监管问题。首先,在委托代理理论和博弈论的基础上,构建了管理者与股东间的企业业务转型决策模型,同时比较分析转型决策模型中纳什均衡解在影响因素作用下的变化规律;其次,在转型决策模型中引入管理者政治关联和过度乐观程度要素,将其代入转型决策模型中得到管理者政治关联视角下、管理者过度乐观视角下以及管理者政治关联、过度乐观双重视角下的管理者实际行为强度。最后,将管理者的实际行为强度代入股东的收益优化模型中,得到管理者政治关联视角下的企业业务转型决策监管模型、管理者过度乐观视角下的企业业务转型决策监管模型以及管理者政治关联、过度乐观双重视角下的企业业务转型决策监管模型。
[Abstract]:With the acceleration of the process of economic globalization, enterprises are facing increasingly complex and changeable business environment, especially the life cycle of products and technology is shortening day by day, but the speed of value transfer is getting faster and faster. The enterprise seeks the sustained growth to be subjected to the increasingly severe challenge. In the face of great changes in the environment, it has become the consensus of more and more enterprises to promote sustainable growth through business transformation. And "Why" to carry on the business transformation, "how to turn" and other key issues related to the success or failure of the transition research and discussion, has become one of the most challenging and practical frontier research topics in the field of enterprise management. Although scholars focus on the problems of "how to turn" and "why turn", they ignore the important role of supervision mechanism in the decision-making of business transformation. This paper intends to do a tentative study in this area. This paper mainly studies the supervision of enterprise business transformation decision-making under the dual perspective of manager's political connection and excessive optimism. First of all, on the basis of principal-agent theory and game theory, this paper constructs a decision model of business transformation between managers and shareholders, and compares and analyzes the changing law of Nash equilibrium solution under the influence factors in the transition decision-making model. In the transition decision-making model, the factors of political relevance and over-optimistic degree of managers are introduced into the transition decision-making model, and the political relevance of managers is obtained from the perspective of political association of managers, over-optimistic perspective of managers and political relevance of managers. The actual behavior intensity of managers under the dual perspective of excessive optimism. Finally, we put the actual behavior intensity of managers into the profit optimization model of shareholders, and get the business transformation decision-making and supervision model from the perspective of managers' political connection. The model of enterprise business transformation decision-making and supervision under the view of excessive optimism and the relationship between managers and managers, and the model of enterprise business transformation decision-making and supervision under the dual perspective of excessive optimism.
【学位授予单位】：中国矿业大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F272;D0

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