企业战略风险控制价值效应测度研究——基于财务协同视角价值效应指数的分析

Research on the Measurement of Value Effect Index of Enterprise Strategic Risk Control——Analysis from the perspective of financial collaboration

在以互联网为主导的信息化经济时代,战略风险控制呈现多维复杂性特征。价值效应是企业获取长期竞争优势的根本性体现。本文从财务协同视角探讨企业战略风险控制的价值效应,构建价值效应系统结构模型和路径因果关系模型,并以我国汽车制造业上市公司为研究样本进行测算,并对测算结果分析检验模型的可行性。研究结果表明:战略风险控制的财务战略协同指数、财务经营协同指数、财务关系协同指数和财务创新协同指数具有显著的差异性,价值效应指数构建具有实际意义。基于研究结论,本文得到相关启示,并为企业控制战略风险、提升企业价值提出建议。

In the era of information economy dominated by the Internet, strategic risk control presents multi-dimensional complexity characteristics, and value effects are the fundamental manifestation of companies’ long-term competitive advantage. This article discusses the value effect of enterprise strategic risk control from the perspective of financial synergy, constructs a value effect system structure model and a path causality model, and verifies the feasibility of the model by using China’s auto manufacturing listed companies as research samples. It shows that there are significant differences between the financial strategy synergy index, financial operation synergy index,financial relationship synergy index and financial innovation synergy index for strategic risk control. To conclude,this article has obtained relevant revelations and made recommendations for companies to control strategic risks and enhance corporate value.