摘要
基于条件风险估值准则,考虑深加工企业在决策过程中的风险规避特性,构建了风险规避深加工企业最优加工数量决策模型,探讨了风险规避深加工企业最优加工数量与企业风险规避程度、深加工农产品市场价格、深加工农产品单位收购价格及单位加工成本之间的相互关系,在引入政府损失回购契约后得出,政府变动成本补贴能够在一定程度上增加企业最优加工数量,促进农产品深加工企业发展.
Based on the conditional risk valuation criteria and considering fully the risk characteristics in the process of decision-making in deep processing enterprises,we construct an optimal processing quantity decision model for processing enterprises to avoid risks. We investigate the relationships between optimal processing quantity and some factors such as degree of risk aversion,market price,unit purchase price,and unit processing cost of agricultural products in deep processing. After introducing the government repurchase contract, we find that government subsidies to variable costs can promote the development of agricultural products in deep processing enterprises.
出处
《深圳大学学报(理工版)》
EI
CAS
CSCD
北大核心
2016年第3期293-300,共8页
Journal of Shenzhen University(Science and Engineering)
基金
国家自然科学基金资助项目(71173123)
浙江省哲社规划课题资助项目(10CGGL11YBQ)
湖北省软科学基金资助项目(2015BDF034)~~
关键词
企业管理
农产品深加工
风险规避
条件风险估值
损失回购
变动成本补贴
enterprise management
agricultural products deep processing
risk aversion
condition valuation at risk
loss of the repurchase contract
variable cost subsidy