Font Size: a A A

Research On Business Model Risk Identification From Financial Perspective

Posted on:2018-12-22Degree:MasterType:Thesis
Country:ChinaCandidate:J Y ZhangFull Text:PDF
GTID:2359330512492092Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,with the application of new technology in traditional production activities and the emergence of new production ideas,a number of new business models also appear quietly,compared with the traditional model,the new business model is often a greater risk,regulators to give A high degree of attention.This article on the Shanghai and Shenzhen Stock Exchange official website of all the inquiry letter read one by one,and manual finishing and statistics.Statistics found that in 2015 and 2016 on the enterprise issued 986 inquiries,which involves the business model of about 200,accounting for more than two percent.Based on the high level of attention given to the business model of the business model,the question of the business model and the risk of the business model operation in the inquiry letter also aroused widespread concern in the market.In the past,the research on the business model is from the theoretical level,the study of the case of the actual business model is only for a single enterprise or industry,the same industry enterprises have a reference,but the investors outside the industry is of little significance.This paper focuses on the business model that is questioned by the regulators,and takes the risk-oriented,and summarizes the general business model risk categories from the regulatory inquiry.So you can put forward the research issue of this paper:regulators for the business model of the main focus on what aspects?What are the risks in the actual production and operation of the business model?How do investors identify these risks?In this paper,through the Shanghai and Shenzhen Stock Exchange issued nearly two years of all nearly a thousand inquiries to sort out one by one,screening out the business model involved in the letter about 200,through the study of these inquiries to draw conclusions(2)for this purpose,the regulators of the enterprise business model of the business model of the business model of the business model of the business model of the business model of the business model of the business model of the business model The focus is on four aspects:the completeness of the disclosure of business model,the clarity,the impact on the business performance,the continuous creation of value for the protection of enterprises;(3)from the regulatory focus on the business model,there are three types of risks:validity,enforceability and maturity stability.(4)The identification of the risk of effectiveness can be investigated by comparing the characteristics of business model and financial data.The identification of executable risk can be viewed from the aspects of model description,key resource allocation and income structure.The risk of maturity stability of the identification,from the industry development stage,profit sustainability,diversification and other aspects to examine.The main innovations of this paper are as follows:(1)Taking the inquiry letter issued by the supervisor as the starting point,this paper summarizes the risks of the business model by studying the concern of the regulators to the business model.(2)to study the characteristics of specific business models in a multi-case study,and to identify the risks in the design and implementation of business models through the analysis of enterprise financial data.
Keywords/Search Tags:Business model, regulatory challenge, financial perspective, risk identification
PDF Full Text Request
Related items