企业家精神视角下的财务韧性评价——以A公司为例
Evaluation of Financial Resilience from the Perspective of Entrepreneurship—A Case Study of Company A
DOI: 10.12677/fia.2025.143083, PDF,   
作者: 宋煜石:杭州电子科技大学会计学院,浙江 杭州
关键词: 企业家精神财务韧性不确定性冲击Entrepreneurship Financial Resilience Uncertainty Shocks
摘要: 近年来,技术颠覆、地缘冲突与“黑天鹅”事件频发,在不确定的市场环境中,企业家需发挥企业家精神、凭借环境感知力快速识别风险与机遇,以战略预判平衡短期生存与长期竞争力,为未来不确定的风险先构筑财务防御屏障。其次,在危机来临时,发挥动态能力迅速调整反应机制,培育财务恢复系统,让企业在波动中不仅实现财务稳健,更重塑风险适应与持续盈利的平衡,形成行业竞争优势。
Abstract: In recent years, technological disruption, geopolitical conflicts, and “black swan” events have occurred frequently. In an uncertain market environment, entrepreneurs need to leverage their entrepreneurial spirit and environmental perception to quickly identify risks and opportunities. They should balance short-term survival and long-term competitiveness through strategic anticipation and build a financial defense barrier in advance to mitigate future uncertainties. Secondly, when a crisis strikes, they should utilize dynamic capabilities to promptly adjust response mechanisms, cultivate a financial recovery system, and enable the enterprise to not only achieve financial stability in the midst of fluctuations, but also reshape the balance between risk adaptation and sustained profitability, thereby forming a competitive edge in the industry.
文章引用:宋煜石. 企业家精神视角下的财务韧性评价——以A公司为例[J]. 国际会计前沿, 2025, 14(3): 718-726. https://doi.org/10.12677/fia.2025.143083

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