企业扭亏决策的冒险度分析  

Analysis of Risk-taking Degree of Corporate Making-up-deficit Decision

作　　者：谢科范[1] 黎慧[1] 

机构地区：[1]武汉理工大学管理学院,武汉430070

出　　处：《武汉理工大学学报》2007年第2期143-145,共3页Journal of Wuhan University of Technology

基　　金：国家自然科学基金(70273033)

摘　　要：基于对企业扭亏决策过程中风险损失和机会损失的分析,构建了使期望损失达到最小的最优决策冒险度模型;通过运用冒险度模型对实达集团变革的实证分析,指出企业扭亏决策过程中应综合考虑各方面因素,采取合理的决策冒险度,以利于企业摆脱亏损困境。Based on the analysis of the risk loss and opportunity loss in decision-making process, this article establishes a model which can minimize the risks and losses in decision-making, and conducts a case study of Shida Company＇s reform, and came to the conclusion that a company need to comprehensively consider all the related factors in decision-making and to be with proper risk degree so as to get rid of the difficult cases.

关 键 词：风险损失 机会损失 期望损失 决策冒险度 

分 类 号：F270.7[经济管理—企业管理]