企业风险承担反映了企业追逐高额利润并愿意为之付出代价的倾向。面对充满风险和不确定性的经济环境，合理选择高风险、高收益的投资项目是企业成长和发展的先决条件。本文通过梳理相关文献，对企业风险承担研究进行了较为全面的回顾。首先，系统阐述了企业风险承担的内涵、特征及其测量方法；其次，从不同层面出发，总结并分析了企业风险承担的影响因素；再次，探讨了风险承担对企业价值、资本配置效率的作用。在此基础上，提出了一个较为全面的未来研究框架。本文在企业决策制定、内部治理及企业价值制造等方面具有重要的现实意义。%Corporate risk taking reflects the firm tendency to chase high profits and the willingness to pay for it .Facing the economic environment full of risks and uncertainty ,the reasonable choice of investment projects with high risks but high returns is the prerequisite for firm growth and development .Through a literature review ,this paper looks back more completely corporate risk taking research .Firstly ,it systematically elaborates the definition , characteristics and measurement methods of corporate risk taking ;secondly ,it summarizes and analyzes the factors influencing corporate risk taking at different levels ;thirdly ,it ex‐plores the role of risk taking in firm value and the efficiency of capital allocation .Finally ,it puts forward a comprehensive framework for future research I.t has important significance for firm decision making ,internal governance ,firm value and so on .
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