“非线性打击”下的企业财务诊断  

Financial Diagnosis of Enterprises under the “Nonlinear Attack”

作　　者：吴晓波[1] 华晔 WU Xiaobo;HUA Ye(School of Management,Zhejiang University,Hangzhou 310058,China)

机构地区：[1]浙江大学管理学院,浙江杭州310058

出　　处：《财经论丛》2018年第9期3-12,共10页Collected Essays on Finance and Economics

基　　金：国家自然科学基金面上项目(71472164);中宣部"四个一批"人才项目

摘　　要：本文主要研究企业技术范式转变所带来的"非线性打击"对于企业财务诊断的影响,并提出了影响企业现有财务诊断体系指标的三个可能机制:放弃旧技术范式的损失、探索新技术范式的成本以及新、旧技术范式之间的竞争。文章认为"非线性打击"会对现有的企业财务诊断指标产生负向的影响,从而在一定程度可能会对企业相关决策产生误导。通过对华为、海康威视、大华集团等企业的分析与比较,本文揭示了现有的企业财务诊断方法和指标在"非线性打击"下的缺陷与不足,并且在此基础上从创新管理的角度提出了提高"非线性打击"下企业财务诊断准确性和可靠性的相关思路与建议。This paper mainly studies the influences of“nonlinear attack”which are caused by a technological paradigm shifting on the financial diagnosis of enterprises.The paper proposes three possible mechanisms that may influence the indexes of the financial diagnosis system:the loses due to the abandon of a former technological paradigm,the costs resulting from the exploration of a new technological paradigm,and the competition between the former and the new technological paradigms.It is believed that the“nonlinear attack”has a negative influence on the indexes of the financial diagnosis system,and thus will,to some extent,mislead enterprises’decision making.With the comparisons and analyses among enterprises like Huawei,Hikvision and Dahua Group,this paper tries to reveal the drawbacks of the existing financial diagnosis system and provide suggestions from an innovation management perspective to promote the accuracy and reliability of the enterprise financial diagnosis system.

关 键 词：技术创新 非线性打击 范式转变 财务诊断 

分 类 号：F275[经济管理—企业管理]