创业沙盘实验短期浮动利率规则设计实证研究
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摘要
在现有的创业沙盘实验体系中,融资手段单一,企业借款利率都固定不变,这样的设定不符合真实市场的变动情况以及运营队伍在经营过程中的变动情况,不利于沙盘的模拟实验效果,本文以创业沙盘融资板块规则中的短期利率为出发点,研究短期利率变化对企业运营的影响;通过研究发现,短期浮动利率规则能有效根据运营情况调整运营队伍的短期利率水平,从而对盈利能力和现金流产生变动,在此规则下对运营队伍的长期规划能力和财务预测能力提出了更高的要求,对现实企业运营的模拟更加真实有效,利于创业沙盘实验教学的深入推进;同时,也为创业沙盘各种规则动态化设计提供了具体案例和改进方向,有助于推动创业沙盘实验体系的改革和探索。
In the current start-up sand table experimental system,the monotonous financing way and the fixed lending interest rate for all enterprises comply with neither the real market fluctuations nor the running team changes during the operation,which is not propitious for sand table simulation. In this paper,we analyze the influence of the short-term floating interest rate towards the enterprise operation based on the short-term lending interest rate in the financing part of the start-up sand table experimental rules. The empirical results reflect that the short-term interest rate changes effectively according to the operation situation,leading to fluctuations on profitability and cash flow under the short-term floating interest rate rules. Thus it requires a better command of long-term operation plan and financial prediction to simulate the enterprise operation more effectively under the new rule,to enhance the experiment teaching of start-up sand table. Furthermore,we provide concrete examples for the dynamic design of the start-up sand table experimental rules to reform and explore the novel start-up sand table experimental system.
In the current start-up sand table experimental system,the monotonous financing way and the fixed lending interest rate for all enterprises comply with neither the real market fluctuations nor the running team changes during the operation,which is not propitious for sand table simulation. In this paper,we analyze the influence of the short-term floating interest rate towards the enterprise operation based on the short-term lending interest rate in the financing part of the start-up sand table experimental rules. The empirical results reflect that the short-term interest rate changes effectively according to the operation situation,leading to fluctuations on profitability and cash flow under the short-term floating interest rate rules. Thus it requires a better command of long-term operation plan and financial prediction to simulate the enterprise operation more effectively under the new rule,to enhance the experiment teaching of start-up sand table. Furthermore,we provide concrete examples for the dynamic design of the start-up sand table experimental rules to reform and explore the novel start-up sand table experimental system.
引文
[1]王滢,徐凤,周喆. ERP沙盘实践课程的定位、目标和教学设计解析[J].实验技术与管理,2013,30(4):120-123.
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[11]于明亮,陶田.触控一体化沙盘教学平台开发与整合应用[J].实验室研究与探索,2015,34(1):262-265.
[12]闫蕾.创业沙盘实训实践教学探讨[J].科技创业月刊,2013(5):123-125.
[13]俞义樵.将ERP沙盘对抗赛引入高校实验教学的尝试[J].实验科学与技术,2006(6):93-95.
[14]史恭龙,王倩. ERP沙盘模拟在现代企业管理教学中的应用研究[J].教育现代化,2017(3):161-162.
[15]陈中柘,刘宇,李海庆.基于工业工程专业的ERP沙盘模拟实验探索[J].实验室研究与探索,2015,34(6):262-265.
[2]王新玲,柯明. ERP沙盘模拟学习指导书[M].北京:北京电子工业出版社,2009.
[3]张前. ERP沙盘模拟对抗中的筹资与投资攻略[J].财会月刊,2013(20):126-128.
[4]郭巧莉,陶娅. ERP沙盘模拟实验教学体会[J].内蒙古财经学院学报(综合版),2008(6):44-46.
[5]陈冰.经营决策沙盘教学系统及其改进[J].实验室研究与探索,2010,29(1):174-177.
[6]林祥友,曾廷敏. ERP沙盘模拟中经营业务的拓展与运行规则的修订[J].中国管理信息化,2008(21):109-111.
[7]赵冰梅,赵礼强.经管类应用型人才培养的课程实践教学体系研究[J].实验技术与管理,2009,26(5):65.
[8]尹磊.企业战略管理沙盘模拟实验教学的探索[J].实验室研究与探索,2010(11):312-315.
[9]张竞元,赵越,王东娣.“企业经营沙盘模拟与对抗”课程“四阶段”教学法[J].实验室研究与探索,2011(3):365-368.
[10]朱亚莉,冯佳系昕.应用型本科经济管理跨专业综合实验教学模式研究[J].实验室研究与探索,2017,36(4):253-256.
[11]于明亮,陶田.触控一体化沙盘教学平台开发与整合应用[J].实验室研究与探索,2015,34(1):262-265.
[12]闫蕾.创业沙盘实训实践教学探讨[J].科技创业月刊,2013(5):123-125.
[13]俞义樵.将ERP沙盘对抗赛引入高校实验教学的尝试[J].实验科学与技术,2006(6):93-95.
[14]史恭龙,王倩. ERP沙盘模拟在现代企业管理教学中的应用研究[J].教育现代化,2017(3):161-162.
[15]陈中柘,刘宇,李海庆.基于工业工程专业的ERP沙盘模拟实验探索[J].实验室研究与探索,2015,34(6):262-265.