风险预控管理体系在煤矿安全管理中的作用

当前我国的煤矿行业迈入了转型发展的重要时期,国家对煤矿行业的安全生产管理提出了越来越高的要求,安全生产标准化成为煤矿企业的重点工作。煤矿生产作业的特殊性决定了在各项生产作业中存在各种安全风险,作业流程的繁多性、要素的多样性加大了煤矿安全管理的难度。煤矿行业现代化的发展趋势下,风险预控管理体系的构建为煤矿安全生产目标的实现提供了保障。     

考虑社会责任的异质有限理性制造商产量博弈均衡复杂动力学分析

通过考虑消费者剩余,企业利润中引入承担社会责任参数,建立了具有异质性有限理性的古诺寡头博弈竞争模型,分析利润相关参数对系统博弈均衡稳定性的影响,并进行了数值模拟。研究表明单方有限理性系统比双方有限理性系统稳定。产品成本超过一定阈值应避免产量竞争,可以通过承担社会责任,提升产品价格来增加利润,但当企业承担社会责任增加时,系统稳定性降低。此时降低调整产量的速度,观察竞争对手产量调整速度,避免系统进入混沌状态,失去最优产量优势。     

The influence of managers' awareness of climate change,perceived climate risk exposure and risk tolerance on the adoption of corporate responses to climate change

Uncertainties posed by climate change limit companies' ability to understand implications of global warming on business and society at large, hampering the adoption of tangible organizational responses to climate change. Understanding climate action thus requires to investigate influential factors of decision-making under uncertainty, which implies acknowledging managerial interpretations and perceptions about climate issues. Drawing insights from the literature on climate inaction and from corporate sustainability literature, the present study examines awareness of climate change and perceived exposure to climate risks as antecedents of corporate responses to climate change, drawing on a survey of managers of Italian manufacturing companies. In addition, the study tests the moderation of risk tolerance on the relation between perceived climate risk exposure and climate action, suggesting that risk attitudes are a significant factor of decision-making under climate uncertainty. The results support the hypothesis of the model and thus provide several contributions to the literature on business and climate change. Managerial implications and avenues for future research are also discussed.     

Examining the extent of and determinants for sustainability assurance quality: The role of audit committees

This study examines the extent of and determinants for sustainability assurance quality. Data comprise sustainability assurance statements published by the top 100 listed companies in Australia and New Zealand from 2017 to 2019. The findings indicate that Australian companies lead their New Zealand counterparts in sustainability assurance. Although sustainability reporting has risen, assurance rates remain significantly low. Accountants dominate the market, and companies prefer to use their own auditors for sustainability assurance work. Sustainability assurance quality is poor and does not vary significantly among Australian and New Zealand companies. Low-quality sustainability assurance plays a limited role in mitigating potential stakeholder–agency conflicts. The regression analysis indicates that audit committee characteristics such as members' independence, industry/market expertise, and attending meetings enhance sustainability assurance quality, whereas audit committee size has no affect. These findings suggest that audit committee characteristics such as independence, industry expertise, and regular meeting attendance have the potential to reduce stakeholder–agency conflicts by improving the quality of sustainability statement assurance. Our findings build on the sustainability assurance literature by exploring current trends in sustainability assurance practices in Australia and New Zealand where corporate governance codes have been recently revised. Further, these findings are timely given recent changes in standards (International Standard on Assurance Engagements [ISAE] 3000 and Global Reporting Initiative [GRI]). Our study contributes to the audit committee literature and sheds light on the role played by audit committee characteristics on sustainability assurance statement quality. The study findings potentially offer useful insights for practitioners, standard setters, and regulators.     

The “Six Ws” of sustainable development risks

Risk management in an organization represents a decisive function in seizing opportunities and managing the risks that can affect a business's reputation, prosperity, growth, value creation, stakeholder engagement, long-term survival, and a firm's contribution to sustainable development. For this paper, we conduct a systematic literature review of 148 indexed studies and uses the “Six Ws” (what, who, why, where, when, and how) approach to understand the linkages between sustainability and risk management. This study's findings reveal that the management of environmental, social, and governance (ESG) concerns plays a mitigation's function on business risks.     

基于GONE理论的LK公司舞弊动因分析与审计风险防范

继浑水发布做空报告后,LK公司于2020年4月自曝2019年年度审计期间发现相关业务数据巨额造假,引起社会广泛关注.企业战略,尤其是商业模式,已经成为管理层产生财务报表层次重大错报风险的重要诱因.文章以GONE理论作为工具来识别和预判财务舞弊的倾向和风险,解释了企业管理层进行财务舞弊的动因.做空机构基于企业战略层面的潜...     

工程机械企业融资租赁风险分析与评价

根据工程机械企业的特点,通过对融资租赁的风险分析,构建了风险预警指标体系。在此基础上,运用多级模糊综合评判法,提出工程机械企业开展融资租赁的风险评价模型。     

基于AHP-FCE模型的复杂产品系统项目风险评估研究

针对复杂产品系统(CoPS)的特点,在对CoPS项目风险识别的基础上,利用层次分析(AHP)法建立了CoPS项目风险的评价指标体系,确定了风险因素的权重;并引入模糊综合评价(FCE)的基本思想和方法,构建了CoPS项目风险的模糊综合评价模型。并且结合案例介绍了该模型的应用过程。     

信用评级高估与融资的所有制歧视——基于中国公司债的数据

为了分析发债主体所有制性质对公司债发行定价影响的作用机理,从信用评级高估的假设出发,将所有制性质的定价作用区分为直接效应和间接效应,基于贝叶斯法则得出两个推断：评级高估会导致发债主体所有制性质对公司债发行定价的直接效应;高信用等级公司债发行定价会受到发债主体所有制性质的直接影响,低信用等级公司债则不然。通过对2007—2013年沪深两市公开发行的公司债进行实证分析,推断得到了验证。这些分析有利于剖析民营企业融资歧视的形成机制。     

基于ISM的施工企业项目组合的风险管理研究

为应对施工企业面对多项目时资源受限、风险管理压力增大的现实情况,本文提出施工企业在企业战略的高度上采取项目组合管理,降低总风险并实现企业收益最大化。为有效推进施工企业项目组合的风险管理,选择ISM解释结构模型技术,建立风险管理指标体系。并且,本文根据各层次的风险要素,提供针对性的风险管理思路和方向,为进一步深入研究施工企业项目组合的风险管理系统性、科学性和有效性打下坚实基础。