物流企业的财务冗余对风险承担的影响研究  

Research on the Impact of Financial Redundancy of Logistics Enterprises on Risk-taking

作　　者：冯宇 姚芊[1] FENG Yu;YAO Qian(Shanghai University of Engineering Science,Shanghai 201620,China)

机构地区：[1]上海工程技术大学管理学院,上海201620

出　　处：《物流科技》2021年第11期152-155,共4页Logistics Sci-Tech

摘　　要：随着研发创新活动的增加,物流企业承担的风险也在逐渐增加,基于此,文章对物流企业的风险承担水平进行了分析。同时企业风险承担又是一项消耗大量资源的活动,所以财务冗余作为一种储备资源,可能会影响企业的风险承担水平。因此文章以2015~2019年上市的物流企业为样本,运用SPSS分析工具对财务冗余与风险承担之间的关系进行了研究。实证结果表明:我国物流行业的财务冗余与企业风险承担之间存在着正面的积极作用。With the increase of R&D and innovation activities, the risks assumed by logistics companies are gradually increasing.Based on this, this article analyzes the level of risk-taking by logistics companies. At the same time, corporate risk-taking is an activity that consumes a lot of resources, so financial redundancy, as a reserve resource, may affect the enterprise’s risk-taking level. Therefore, this article takes the logistics companies listed in 2015~2019 as a sample, and uses SPSS analysis tools to study the relationship between financial redundancy and risk-taking. The empirical results show that there is a positive effect between the financial redundancy of my country’s logistics industry and corporate risk-taking.

关 键 词：财务冗余 企业风险承担 物流企业 

分 类 号：F253.7[经济管理—国民经济]