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通过回顾高层梯队理论、过度自信特征、财务危机成因和高管可观察特征的相关研究成果发现:国内外关于财务危机成因的研究目前集中于企业内部和外部因素的研究,忽视了高管心理因素对财务危机的影响,未考虑高管过度自信这种心理特征的影响;研究较少关注高管团队可观察特征对战略选择(或企业绩效)的影响作用机理,未从高管团队心理特征角度解释。指出:根据高层梯队理论,高管过度自信作为心理偏差的一种,可通过战略选择对财务危机发生的可能性产生影响;根据高层梯队理论,高管可观察特征决定了高管的心理特征,企业可通过观察和控制高管可观察特征来控制高管过度自信,从而影响财务危机发生的可能性。该观点为企业财务危机成因研究提供了新思路,为财务危机防范和高管团队选聘提供了参考。
By reviewing the related research results of the top echelon theory, overconfidence, the causes of financial crisis and the observables of senior executives, it is found that the research on the causes of financial crisis both at home and abroad is currently focused on the research of internal and external factors of the enterprise, ignoring the psychological factors The impact on the financial crisis did not take into account the psychological characteristics of executives overconfidence; research less pay attention to the observable characteristics of senior management team on the strategic choice (or business performance) mechanism of influence, not from the psychological characteristics of senior management team Explanation. According to the theory of top echelon, overconfidence of senior executives as a kind of psychological deviation can influence the possibility of financial crisis through strategic choice. According to the theory of top echelon, the observability of senior executives determines the psychological characteristics of senior executives, Businesses can control the overconfidence of senior executives by observing and controlling the observables of executives, thereby affecting the likelihood of a financial crisis. This view provides a new idea for the study of the causes of corporate financial crisis and provides a reference for financial crisis prevention and selection of senior management team.