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论文编号：	8578
作者编号：	1120105041
上传时间：	2016/6/20 16:25:15
中文题目：	企业跨国经营中社会责任对企业社会绩效的影响机制
英文题目：	The effect of social responsibility to performance model of multinational corporate
指导老师：	许晖
中文关键字：	跨国经营；企业社会责任；企业绩效；顾客价值
英文关键字：	transnational operation; corporate social responsibility; corporate social performance; customer value
中文摘要：	伴随着国际化进程的不断深入,跨国经营企业社会责任也已呈现全新的社会企业面貌，如何赢得中、下游厂商与社会大众对企业的认同，已成为企业提高竞争优势的主要来源。然而，国际化知识并不能直接转化成为企业的绩效与竞争优势，跨国企业需通过自身能力将企业社会责任资源转化为企业绩效具体的能力，以便更能适应跨国经营市场环境，提高竞争绩效。本文透过跨国经营企业履行企业社会责任的维度设计、企业社会责任对企业财务绩效实施效果的影响以及跨国经营企业如何将企业社会责任转化为顾客价值和财务绩效等三个子研究议题，以布局全球跨国经营的半导体企业作为案例企业，通过对企业社会责任实践的分析研究，验证企业社会责任与企业社会绩效彼此交互作用下的影响。其中并透过市场附加价值、经济附加价值以及上市股票市场风险系数检查，以了解案例企业在跨国经营前、后对企业社会责任的贡献与绩效的努力。本文观察跨国前1997年－2003年之间，案例企业经济附加价值的上升幅度高于市场附加价值的上升幅度，经济的附加价值对于跨国战略前的敏感度高于市场的附加价值。尤其是2001年在台上市后经济附加价值的上升幅度增加，对于外部相对关系人的获利尽力着墨，亦即代表对企业社会责任相对支出较多。进入跨国企业后，经济附加价值的下跌幅度加剧，市场附加价值的下跌幅度低于经济附加价值，显示个案企业在企业社会责任的努力减弱。反观个案企业的财报所揭露的讯息可知，企业的社会责任回馈仅在中国呈现参与慈善活动和社会公益事业等，而非因其成为跨国企业而对所有地区展现一致性的回馈作为。反而个案企业对于自己的企业员工提供就业、培训员工，提供员工家庭医疗保障，与薪资保障着墨较多。再者案例企业的成长与发展以固守学术论文的发表作为贡献，对于区域国家地区的弱势扶助，无实际的作为。意谓着跨国企业随然实力不断增强，企业融入社会的程度不断提高、范围不断扩大，但企业的财务绩效却不断降低，显示单一产业不论如何分散风险，企业未展现多角化的经营，终随景气伏起低落，不一定能永续承担真正的企业社会责任。研究结果显示EVAr与 MVAr走势显示不同的经营绩效，跨国战略因地制宜、β风险值与EVAr与 MVAr相关。而综合个案企业在公开信息与财务绩效的表现，案例企业承担企业社会绩效的竞争优劣条列如下：（1）企业社会责任为企业无形资产，投入成本扩展常无具体的效用可评估；（2）企业跨国规模降低财务绩效与企业社会责任成反比；（3）市场竞争程度与企业社会责任成反比；（4）财务绩效与企业社会责任成反比。
英文摘要：	Accompany with the continuously going deep into of the internationalization progress, the international management Corporate Social Responsibility has already presented an all-new social enterprise feature as well, how win in, downstream manufacturer and the society's approbation to the enterprise, have already become the main source of enterprise exaltation competitive advantage. However, internationalize the knowledge not ability the direct conversion become the results and competitive advantage of enterprise, the transnational corporation needs to pass the self ability to convert the Corporate Social Responsibility resource as enterprise results the concrete ability, so that he/she can even adapt to the international management market environment and raise and compete the results. This text implements through the international management enterprise the dimension designs, Corporate Social Responsibilities of Corporate Social Responsibility carry out influence and international management enterprise of effect to the enterprise finance results how to convert the Corporate Social Responsibility as customer's values and finance resultses etc.3 statures research subject, with layout world the IC international management enterprise Be a case enterprise, tidy up to collect the news that concerning the Corporate Social Responsibility of the case practices, report, periodical and wealth report the cultural heritages like data,etc and convert these information as data of the fixed amount and pass the analysis research that practices to the Corporate Social Responsibility and identify the social results of Corporate Social Responsibility and enterprise under each other interaction of influence. Among them and through MVAr, EVAr and the listed stock market risk coefficient checkup with understand an individual case enterprise before international management, after to the contribution of the Corporate Social Responsibility and effort of the social results. The research suggests that this text observes as a result international ex-1997-of 2003, additional value of the case enterprise EVAr the rising range rising range higher than MVAr economy for international strategic of sensitivity additional value higher than market's Particularly is in 2001 at the back of the on the stage City EVAr rising range increment, make an effort to the profit of the external opposite affiliate Mo, that is represent opposite to Corporate Social Responsibility expenditure more. After getting into a transnational corporation, the EVAr slump fall degree turns worse, the MVAr slump range is lower than EVAr, show that the individual case enterprise weakens in effort of Corporate Social Responsibility. The message made public for reporting wealth that looks back an individual case enterprise can know, the social responsibility feedback of enterprise presents to participate in kind activity and social public-spirited business etc. just in the mainland and makes a show of feedback conduct and actions of consistency to all regions because it becomes a transnational corporation rather than. On the contrary the individual case enterprise provides the employments, trainings the employee to own enterprise employee and provides the employee with the home medical treatment guarantee and guarantee the Mo with salary more. Furthermore growth and development of individual case enterprise with keep without change the learned essays of announce be a contribution, help to the minority of district nation region, have no actual conduct and actions. Mean a transnational corporation with however strength continuously strengthen, the enterprise integrates into the social degree to continuously raise, scope continuously extension, but the finance results of enterprise continuously reduces and show single industry no matter how it is scatter the risk, the enterprise didn't make a show of the multi-field management, eventually with economic prosperity Fu since fall low, the uncertain ability lasting undertakes a real Corporate Social Responsibility. The research shows as a result international strategy EVAr and MVAr trend show the different management results, because the ground is proper system, the risk value relate to EVAr and MVAr. And the Corporate Social Responsibility has the following characteristic: (1) The Corporate Social Responsibility is an enterprise immaterial assets. (2) Enterprise scale and Corporate Social Responsibility become a direct proportion. (3) The market competes degree and Corporate Social Responsibility to become the inverse ratio. (4) Finance results and Corporate Social Responsibility become the inverse ratio.
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