联系我们

论文查询结果	返回搜索

论文编号：	8389
作者编号：	2120142428
上传时间：	2016/6/9 0:54:16
中文题目：	企业社会责任与企业业绩的相关性研究 ——基于企业声誉的中介作用
英文题目：	Research on Relation of Corporate Social Responsibility and Corporate Performance
指导老师：	刘志远
中文关键字：	社会责任；企业声誉；企业业绩
英文关键字：	CSR；Reputation；Corporate performance
中文摘要：	近些年来，企业的产品质量、污染等问题层出不穷，影响了企业的业绩。与此同时，随着时代的进步，消费者对企业也提出了更高的社会责任要求。在此环境下，国内针对社会责任对企业业绩影响的研究也逐渐起步。近两年来，虽然有不少学者围绕社会责任进行了研究，然而由于外在的中国市场环境因素以及内在的学者进行研究时使用的数据、方法不同等因素，现有文献对社会责任的研究结果仍存在诸多矛盾。例如，大部分研究结果表明增加企业的社会责任可以提高企业的绩效，但仍有部分研究结果表明增加企业的社会责任与企业绩效无关、甚至会降低企业的绩效。针对现有文献研究存在的不足，本文通过研究企业声誉的中介影响机制作用，阐述说明社会责任与企业业绩之间的正相关关系。 本文首先从理论的角度分析了企业声誉对企业业绩的影响，而后阐述了社会责任通过企业声誉这一中介影响企业业绩的机制。之后，本文利用沪深上市的企业财务数据，对企业的社会责任与企业业绩进行回归分析，并通过中介检验方法验证了企业声誉的中介作用，证实了社会责任对企业绩效的正相关的影响。最后，本文从企业动机的角度出发，根据企业资产的不同及行业的分类，研究了不同类型企业的社会责任对企业业绩影响的大小差异。本文的创新点在于，提出了企业声誉在社会责任对企业绩效的影响关系中的中介作用，该中介作用可以有效地解释现有文献中对于社会责任对企业绩效影响研究中的矛盾现象。此外，本文还依据定量的分析结果得出了研究结论并给出了企业决策及监管建议。
英文摘要：	In recent years, problems of product quality, food security and corporate pollution problems emerge one by one and bring up customers’ concern. Customers require corporates a higher level of social responsibility requirements. This paper summarizes researches on relation of corporate social responsibility and corporate performance. Compared with foreign research, the CSR research in China is deficient. Although more and more scholars are researching this topic in these two years, the results are so different because of the environment of Chinese market and because of the different research methods scholars used. For example, although most research results show that CSR is positively related with corporate financial performance, some research show that CSR is negatively related with corporate performance and some show that CSR has no relation with corporate performance. This paper considers that relation of CSR and corporate performance is positive, and that this positive relationship depends on mediation mechanism of corporate reputation. This paper uses financial data of listed corporates in Shanghai and Shenzhen security market to regress with corporate performance aimed at finding relation of these to variables. This paper researches on relation of corporation social responsibility and corporate performance, uses mediation test method proving the mediation influence of corporate reputation. Finally, this paper researches different influence on corporate performance of CSR from the aspect of corporate motivation of different corporate size and different corporate industry. The creativity of this paper is to propose reputation as a mediate variable between CSR and corporate performance. This mediating effect explains why some research show a negative relation between CSR and corporate performance. In the end, this paper draws a conclusion according to the quantitative analysis result and propose the decision-making and supervision advice.
查看全文：	预览  下载(下载需要进行登录)