基于生命周期的财务风险研究的论文.docVIP

摘 要 大学生职业生涯规就是围绕着大学生内职业生涯发展而展开的一些列自我探索和生涯设计过程，这个过程以生涯意识的唤醒和目标层次的提升为着眼点，以大学生的职业生涯发展为中心，以全面提高大学生的生活质量为旨归。 具体地讲，职业生涯规划是指个人发展与组织发展相结合，对决定一个人职业生涯的客观因素进行分析、总结和测定，确定一个人的事业奋斗目标，并选择实现这一事业目标的职业，编制相应的工作，对每一个步骤、环节作出合理的安排。 大学生职业生涯规划指导既是一项神圣的事业，又是一项专业性很强的工作，它充分体现高校的教育功能，需要具备一支具有较强专门知识、能力和素质的队伍。这就需要通过集中培训和学习，建立一支专业化、专家化、科学化的职业生涯指导队伍，经常开展毕业生的职业指导、咨询、推荐和服务工作，成为大学生的“职业导航师”。只有这样才能满足大学生求职的需求，才能帮助大学生确立正确的职业意识。 Abstract Merger and acquisition (MA), which emerged as the market econom developed to a certain phase, has been an extremely important way of property trading in modern economic life. According to the statistics from Dealogic, the total amount of global MA trading reached 3.87 trillion USD in 2006, which set a new record for annual global enterprise MA scale. However, there are also quite a few failed cases with the recent surge of MA, most of which have resulted from financial risks. In spite of so many research theories regarding financial risks of enterprise MA, several elements are still ignored, and one of them is the industry life cycle (ILC) of the enterprises concerned, which is vital for MA financial risk evaluation. On the basis of summarizing the MA financial risk research both domestic and abroad, this essay points out the drawbacks of current research, including the one of ignoring the ILC of the enterprises involved. By first studying the ILC’s importance and necessity for evaluating financial risks, the theory of ILC is then introduced into the evaluation system of financial risks. Based on the ILC theory the essay analyzes phase traits of ILC and thus put forward the financial characters with impact on MA financial risks. The essay also expatiates the partitioning of most domestic ILCs, which helps to study the traditional MA financial risk evaluation models (i.e. models unmodified by ILC). One major theoretical innovation in this essay is the designing of the ILC-revised MA financial risk evaluation model and the research over the matrix of ILC revisi