首页|企业韧性指数的构建、测度与检验——基于A股上市公司的数据

企业韧性指数的构建、测度与检验——基于A股上市公司的数据

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企业韧性的科学测度是微观主体有效应对内外部冲击,推动宏观经济高质量发展的重要前提.基于"过程观"与"能力观"双重视角,本文选取2008-2021年A股上市公司的面板数据,采用熵权法构建一套企业韧性评价指标体系.在此基础上,本文尝试从三个层面验证指标体系的科学性,检验结果如下:现实表征层面,在全球金融危机、中美贸易战与新冠疫情等事件冲击下,企业韧性指数的变化趋势与宏观经济波动表现高度一致性,表明企业韧性指数符合经济现实;韧性特征层面,相较低韧性企业,高韧性企业具有更强的危机适应性及恢复与发展能力,诠释企业韧性的理论内涵;对比分析层面,本文的测度结果与既有企业韧性指标的表现保持一致,充分验证了本文指标体系构建的合理性.本研究为着力增强企业主动防范化解风险的能力,保持经济持续健康发展提供有益参考.
Construction,Measurement and Testing of Enterprise Resilience Index:Based on Data from A-share Listed Companies
The scientific measurement of enterprise resilience is an important prerequisite for micro-entities to effectively cope with internal and external shocks and promote high-quality macroeconomic development.Based on the dual perspectives of"Process view"and"Ability view",this paper selects the panel data of A-share listed companies from 2008 to 2021 and uses entropy method to construct a set of enterprise resilience evaluation index system.On this basis,the measurement results are verified,and the research shows that:under the impact of the global financial crisis,the Sino-US trade war and the novel coronavirus epidemic,the enterprise resilience index is highly consistent with the economic reality;Compared with low-toughness enterprises,high-toughness enterprises have stronger crisis adaptability,recovery and development ability,which explains the theoretical connotation of enterprise resilience.And the research results fully explain the scientific nature of the index system construction of this study.This study provides a useful reference for strengthening enterprises to actively prevent and resolve risks and maintain sustainable and healthy economic development.

enterprise resilienceindex systemmeasurement

蔡显军、夏雨欣、薛丽达

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南京审计大学会计学院

南京审计大学社会审计学院

企业韧性 指标体系 测度

江苏省社会科学基金一般项目

23GLB002

2024

科学决策
中国社会经济系统分析研究会,国家信息中心国际信息研究所,中国航天科技集团总公司710所

科学决策

CSSCICHSSCD
影响因子:1.104
ISSN:1006-4885
年,卷(期):2024.(3)
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