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CSP-CFP 的作用机制:基于利益相关者的实证研究
  • 摘要

    基于利益相关者视角,引入社会资本的概念,深入研究企业社会责任表现与企业财务绩效关系的中间作用机制。构建企业社会责任表现、社会资本与财务绩效(短期财务绩效和长期财务绩效)的关系模型,采用261家企业的样本数据,运用 AMOS 7.0和 SPSS 19.0工具进行实证检验。研究结果表明,企业社会责任表现与短期财务绩效间不具有预期的显著负相关关系,与长期财务绩效具有显著正相关关系;社会资本是企业社会责任表现与企业财务绩效关系的中介变量,即良好的企业社会责任表现能够帮助积累社会资本,进而提升财务绩效。研究结果为企业社会责任表现与财务绩效关系的研究提供新的视角,阐明企业承担社会责任的内在动因和作用机制,为企业主动承担自身社会责任和政府制定相关政策规定提供理论依据。

  • 作者

    魏如清  唐方成  Wei Ruqing  Tang Fangcheng 

  • 作者单位

    北京交通大学 经济管理学院,北京,100044

  • 刊期

    2013年6期 ISTIC PKU CSSCI

  • 关键词

    社会资本  企业社会责任表现  企业财务绩效  利益相关者  结构方程模型  social capital  corporate social performance(CSP)  corporate financial performance (CFP)  stakeholder  SEM 

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