企业社会责任影响财务绩效的机制研究
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摘要
一个世纪以来,随着科技的发展,社会工业化进程明显加快,具有现代企业特征的大企业、大公司大量涌现。上世纪初期,在传统自由经济理论一直占主导地位的西方社会,私营大企业和大公司始终把追求利润最大化作为经营的指导思想和企业发展的最高目标。但是,随着这些企业和公司日益发展壮大,它们与周边的环境、政府和社会之间的摩擦越来越多。企业与社会之间矛盾的累积开始阻碍这些大企业和大公司的进一步发展,仅以追求自身利润最大化作为企业经营指导思想和企业发展最高目标的理念开始出现动摇。
上世纪中期,企业社会责任理论,即企业在追求自身利益的同时也应当关注社会利益的理论,逐渐取代单一追求利润最大化的企业管理理论,越来越多的企业开始关注企业社会责任。八十年代,利益相关者理论的出现更有力地支持了企业社会责任理论。该理论认为除了股东以外,企业周围还存在其他影响企业生存的群体。企业不只要使股东利益最大化,而且还要保证其他影响企业生存的群体的利益最大化。无论是利益相关者理论还是企业社会责任理论都不否认企业是一个经济组织,都认为企业承担社会责任并兼顾利益相关者利益不会降低企业的财务绩效。但是,两者又都没有最终回答企业社会责任与财务绩效之间的具体关系如何,更没有解释公司履行社会责任通过哪些机制进行传导从而对财务绩效产生影响。
本文尝试揭开企业社会责任与财务绩效关系的“黑箱”,亦即在现有的企业社会责任理论和利益相关者理论的基础上引入声誉资本理论,解释企业履行社会责任,如合伦理经营、爱护环境、关心公益等,如何提高了公司的声誉,改善了企业的品牌和形象,导致了企业的无形资本——知名度和美誉度即声誉资本的产生。而声誉资本作为无形资本,如何像知识资本一样可以创造价值。进而言之,本文尝试证明企业的声誉资本可以通过降低企业的交易成本和生产成本的方式促进财务绩效,并据此建立起社会责任、声誉资本和财务绩效关系的理论模型。
本文通过问卷调查法、专家访谈法,设计了用于本研究数据收集的调查问卷并展开调查。在对收集的数据进行检验时,本文综合运用了因子分析法和结构方程,将企业社会责任的四个指标、声誉资本的两个指标和财务绩效的两个指标中的各个题项利用SPSS (19Edition)软件分别进行探索性因子分析,以检验变量的效度和信度。本文通过结构方程,运用Lisre18.7软件,分别检验了企业社会责任对企业声誉资本的影响以及企业声誉资本对企业财务绩效的影响的理论模型。
通过规范分析和实证分析,本文得出以下基本结论：1.企业履行社会责任对企业声誉资本的形成具有重要作用,企业履行社会责任可以促进声誉资本的形成。2.企业声誉资本对企业财务绩效的提升具有重要作用,企业可以通过声誉资本降低交易成本和生产成本来促进财务绩效的提升。简言之,企业履行社会责任增加了企业的声誉资本,声誉资本降低了企业交易成本和生产成本,从而提升了企业的财务绩效。
本文的研究主题是企业履行社会责任影响财务绩效的机制,全文主要包括绪论；文献综述与现有研究评价；基本理论与相关概念；社会责任、声誉资本与财务绩效关系的理论分析；社会责任、声誉资本与财务绩效关系模型检验以及结论与展望六个部分。
第一部分绪论。主要阐述了问题提出的背景和意义,研究的理论和现实意义,研究的内容和方法,论文的研究框架以及结构。
第二部分文献综述与现有研究评价。分别对国外及国内的研究成果进行了回顾及评价。
第三部分基本理论与相关概念。首先回顾和认真梳理了国外及国内相关的企业社会责任理论、利益相关者理论和声誉资本理论并做了评述。
第四部分社会责任、声誉资本与财务绩效关系的理论分析。首先,探讨了企业社会责任在声誉资本形成中的作用。对企业承担合伦理责任、环境责任、慈善公益和经济责任后,如何使企业获得了知名度和美誉度,从而获得了声誉资本进行了详细分析。其次,探讨了财务绩效提升中的声誉资本因素。利用利益相关者理论,将企业的利益相关者按内部和外部相关者以及是否与市场有直接关系进行了分类。从理论角度分析了企业的声誉资本即美誉度和知名度如何对内部股东投资产生影响和对员工产生影响,从而降低了生产成本。同时,分析了声誉资本如何对外部市场性利益相关者,如供货商、消费者产生影响以及对外部非市场性利益相关者,如政府、社会团体和媒体产生影响,从而降低了交易成本。最后,根据假设建立起理论模型。
第五部分社会责任、声誉资本与财务绩效关系模型检验。主要针对理论分析得出的理论模型利用问卷调查法获取数据,利用SPSS计量统计软件对企业社会责任、声誉资本和财务绩效(以交易成本和生产成本下降角度)量表进行信度和效度分析,量表的数据通过信度和效度检验后再利用结构方程SEM通过Lisrel计量统计软件对企业社会责任和声誉资本关系理论模型和企业声誉资本和财务绩效(以交易成本和生产成本下降角度)关系理论模型分别进行拟合实证检验,确立最终结构方程模型并分析结果。
第六部分结论和未来展望部分。通过对企业社会责任、声誉资本和财务绩效(以交易成本和生产成本下降角度)关系的规范分析和实证检验,得出企业履行社会责任促进了企业声誉资本的形成,企业声誉资本的形成降低了交易成本和生产成本,从而促进企业财务绩效提高的结论。同时,总结了本文研究的不足之处以及对未来研究的展望。
With the accelerated development of technology within a century, big modern enterprises and companies have been emerging in large numbers. At the beginning of last century, private enterprises and companies regarded profit maximization as their guide and goal in western society where traditional free economy theory was dominance. As the enterprises and companies were growing up, the troubles between the enterprises and companies and the environment, government and society started to hinder their further development. Pursuing profit maximization as the guide and goal for the enterprises and companies were challenged.
In the middle of last century, the theory that the enterprises were meant to focus on their own benefits and meanwhile took the corporate social responsibility as well gradually replaced the theory of pursuing merely profit maximization. In1980s, the emerging of stakeholder theory firmly supported the corporate social responsibility. Besides stakeholders, there were plenty of groups related with the enterprises. On no account should the enterprises focus on their own benefits only, but on all concerning stakeholders. Neither the corporate social responsibility, nor the stakeholder theory could explain the relationship between the corporate social responsibility and financial performance, especially in terms of the mechanism.
The theory of reputation capital is brought into this study based on the theories of stakeholder theory and corporate social responsibility. In order to reveal the "Black Box" this study explains the enterprises carrying out ethical managing, taking the responsibilities of environment, charity and economy would bring good reputations and improve their own images, while the reputation capital, enterprises'intangible capital-popularity and brand favorite, is gained. The enterprise's reputation capital can create value just like knowledge capital by cutting down the transaction cost and production cost. The theoretical model of the relationship between the corporate social responsibility, reputation capital and financial performance has been set up.
Before empirical test, questionnaire survey is well organized for collecting data for further study. In empirical research, factor analysis method and structural equation are used synthetically. The corporate social responsibility's four indexes, reputation capital's two indexes and financial performance's two indexes are tested for validity and reliability by using SPSS19. The hypothetical model for the relationship of the corporate social responsibility, reputation capital and financial performance has been checked and tested with the help of Lisrel8.7.
Through normative and empirical analysis, the results of this study are listed as follows:1. Carrying out corporate social responsibility has key effects on the creation of reputation capital, the enterprise can gain reputation capital by taking the corporate social responsibility.2. The enterprise's reputation capital has key effects on the growth of financial performance, corporate social responsibility can be brought in by cutting down the transaction and production cost through reputation capital. Overall, the enterprise can gain reputation capital by taking the corporate.social responsibility, which decreases the cost of transaction and production, therefore improves the financial performance.
This study focuses on the mechanism by which the corporate social responsibility influences the financial performance. This study includes six chapters:Introduction, review, basic theories and concepts, analyzing frame on corporate social responsibility、 reputation capital and financial performance, empirical study on the model of corporate social responsibility、 reputation capital and financial performance, conclusions and prospect.
The first chapter is about the introduction. Focusing on the background and meaning for the question, theoretical and practical significance, research method and technology route, thesis structure and thesis content and so on.
The second chapter is about the review. To sum up the related research results worldwide.
The third chapter is about basic theories and concepts. Reviewing and analyzing the theory of the corporate social responsibility, stakeholder theory and the theory of reputation capital.
The fourth chapter is analyzing frame for the relationship between corporate social responsibility、 reputation capital and financial performance. At first, the role of corporate social responsibility in the creation of reputation capital. The enterprise taking ethical environmental, commonweal and economic responsibility can bring validity and popularity which create reputation capital. Then, the role of reputation capital in the growth of financial performance. Based on stakeholder theory, stakeholders can be divided into internal and external stakeholders and can also be divided by the relationship between stakeholders and the market directly and indirectly. Theoretical analysis on reputation capital, which has influence on shareholders, employees, government, social groups, suppliers, consumers and media, can cut down the transaction and production cost. As a result, the financial performance is getting better. Finally, setting up the model on the base of hypothesis.
The fifth chapter is empirical study including validity and popularity analysis for the data by using SPSS and the fitting test for theoretical model of corporate social responsibility and reputation capital and financial performance by adopting structure equation model and using Lisrel. Checking results and confirming the model.
The last chapter is about conclusions and prospect. This chapter carries the main conclusions, innovations and deficiency of the thesis and it points out the direction and provides suggestion for scholars in a deep-going way.
上世纪中期,企业社会责任理论,即企业在追求自身利益的同时也应当关注社会利益的理论,逐渐取代单一追求利润最大化的企业管理理论,越来越多的企业开始关注企业社会责任。八十年代,利益相关者理论的出现更有力地支持了企业社会责任理论。该理论认为除了股东以外,企业周围还存在其他影响企业生存的群体。企业不只要使股东利益最大化,而且还要保证其他影响企业生存的群体的利益最大化。无论是利益相关者理论还是企业社会责任理论都不否认企业是一个经济组织,都认为企业承担社会责任并兼顾利益相关者利益不会降低企业的财务绩效。但是,两者又都没有最终回答企业社会责任与财务绩效之间的具体关系如何,更没有解释公司履行社会责任通过哪些机制进行传导从而对财务绩效产生影响。
本文尝试揭开企业社会责任与财务绩效关系的“黑箱”,亦即在现有的企业社会责任理论和利益相关者理论的基础上引入声誉资本理论,解释企业履行社会责任,如合伦理经营、爱护环境、关心公益等,如何提高了公司的声誉,改善了企业的品牌和形象,导致了企业的无形资本——知名度和美誉度即声誉资本的产生。而声誉资本作为无形资本,如何像知识资本一样可以创造价值。进而言之,本文尝试证明企业的声誉资本可以通过降低企业的交易成本和生产成本的方式促进财务绩效,并据此建立起社会责任、声誉资本和财务绩效关系的理论模型。
本文通过问卷调查法、专家访谈法,设计了用于本研究数据收集的调查问卷并展开调查。在对收集的数据进行检验时,本文综合运用了因子分析法和结构方程,将企业社会责任的四个指标、声誉资本的两个指标和财务绩效的两个指标中的各个题项利用SPSS (19Edition)软件分别进行探索性因子分析,以检验变量的效度和信度。本文通过结构方程,运用Lisre18.7软件,分别检验了企业社会责任对企业声誉资本的影响以及企业声誉资本对企业财务绩效的影响的理论模型。
通过规范分析和实证分析,本文得出以下基本结论：1.企业履行社会责任对企业声誉资本的形成具有重要作用,企业履行社会责任可以促进声誉资本的形成。2.企业声誉资本对企业财务绩效的提升具有重要作用,企业可以通过声誉资本降低交易成本和生产成本来促进财务绩效的提升。简言之,企业履行社会责任增加了企业的声誉资本,声誉资本降低了企业交易成本和生产成本,从而提升了企业的财务绩效。
本文的研究主题是企业履行社会责任影响财务绩效的机制,全文主要包括绪论；文献综述与现有研究评价；基本理论与相关概念；社会责任、声誉资本与财务绩效关系的理论分析；社会责任、声誉资本与财务绩效关系模型检验以及结论与展望六个部分。
第一部分绪论。主要阐述了问题提出的背景和意义,研究的理论和现实意义,研究的内容和方法,论文的研究框架以及结构。
第二部分文献综述与现有研究评价。分别对国外及国内的研究成果进行了回顾及评价。
第三部分基本理论与相关概念。首先回顾和认真梳理了国外及国内相关的企业社会责任理论、利益相关者理论和声誉资本理论并做了评述。
第四部分社会责任、声誉资本与财务绩效关系的理论分析。首先,探讨了企业社会责任在声誉资本形成中的作用。对企业承担合伦理责任、环境责任、慈善公益和经济责任后,如何使企业获得了知名度和美誉度,从而获得了声誉资本进行了详细分析。其次,探讨了财务绩效提升中的声誉资本因素。利用利益相关者理论,将企业的利益相关者按内部和外部相关者以及是否与市场有直接关系进行了分类。从理论角度分析了企业的声誉资本即美誉度和知名度如何对内部股东投资产生影响和对员工产生影响,从而降低了生产成本。同时,分析了声誉资本如何对外部市场性利益相关者,如供货商、消费者产生影响以及对外部非市场性利益相关者,如政府、社会团体和媒体产生影响,从而降低了交易成本。最后,根据假设建立起理论模型。
第五部分社会责任、声誉资本与财务绩效关系模型检验。主要针对理论分析得出的理论模型利用问卷调查法获取数据,利用SPSS计量统计软件对企业社会责任、声誉资本和财务绩效(以交易成本和生产成本下降角度)量表进行信度和效度分析,量表的数据通过信度和效度检验后再利用结构方程SEM通过Lisrel计量统计软件对企业社会责任和声誉资本关系理论模型和企业声誉资本和财务绩效(以交易成本和生产成本下降角度)关系理论模型分别进行拟合实证检验,确立最终结构方程模型并分析结果。
第六部分结论和未来展望部分。通过对企业社会责任、声誉资本和财务绩效(以交易成本和生产成本下降角度)关系的规范分析和实证检验,得出企业履行社会责任促进了企业声誉资本的形成,企业声誉资本的形成降低了交易成本和生产成本,从而促进企业财务绩效提高的结论。同时,总结了本文研究的不足之处以及对未来研究的展望。
With the accelerated development of technology within a century, big modern enterprises and companies have been emerging in large numbers. At the beginning of last century, private enterprises and companies regarded profit maximization as their guide and goal in western society where traditional free economy theory was dominance. As the enterprises and companies were growing up, the troubles between the enterprises and companies and the environment, government and society started to hinder their further development. Pursuing profit maximization as the guide and goal for the enterprises and companies were challenged.
In the middle of last century, the theory that the enterprises were meant to focus on their own benefits and meanwhile took the corporate social responsibility as well gradually replaced the theory of pursuing merely profit maximization. In1980s, the emerging of stakeholder theory firmly supported the corporate social responsibility. Besides stakeholders, there were plenty of groups related with the enterprises. On no account should the enterprises focus on their own benefits only, but on all concerning stakeholders. Neither the corporate social responsibility, nor the stakeholder theory could explain the relationship between the corporate social responsibility and financial performance, especially in terms of the mechanism.
The theory of reputation capital is brought into this study based on the theories of stakeholder theory and corporate social responsibility. In order to reveal the "Black Box" this study explains the enterprises carrying out ethical managing, taking the responsibilities of environment, charity and economy would bring good reputations and improve their own images, while the reputation capital, enterprises'intangible capital-popularity and brand favorite, is gained. The enterprise's reputation capital can create value just like knowledge capital by cutting down the transaction cost and production cost. The theoretical model of the relationship between the corporate social responsibility, reputation capital and financial performance has been set up.
Before empirical test, questionnaire survey is well organized for collecting data for further study. In empirical research, factor analysis method and structural equation are used synthetically. The corporate social responsibility's four indexes, reputation capital's two indexes and financial performance's two indexes are tested for validity and reliability by using SPSS19. The hypothetical model for the relationship of the corporate social responsibility, reputation capital and financial performance has been checked and tested with the help of Lisrel8.7.
Through normative and empirical analysis, the results of this study are listed as follows:1. Carrying out corporate social responsibility has key effects on the creation of reputation capital, the enterprise can gain reputation capital by taking the corporate social responsibility.2. The enterprise's reputation capital has key effects on the growth of financial performance, corporate social responsibility can be brought in by cutting down the transaction and production cost through reputation capital. Overall, the enterprise can gain reputation capital by taking the corporate.social responsibility, which decreases the cost of transaction and production, therefore improves the financial performance.
This study focuses on the mechanism by which the corporate social responsibility influences the financial performance. This study includes six chapters:Introduction, review, basic theories and concepts, analyzing frame on corporate social responsibility、 reputation capital and financial performance, empirical study on the model of corporate social responsibility、 reputation capital and financial performance, conclusions and prospect.
The first chapter is about the introduction. Focusing on the background and meaning for the question, theoretical and practical significance, research method and technology route, thesis structure and thesis content and so on.
The second chapter is about the review. To sum up the related research results worldwide.
The third chapter is about basic theories and concepts. Reviewing and analyzing the theory of the corporate social responsibility, stakeholder theory and the theory of reputation capital.
The fourth chapter is analyzing frame for the relationship between corporate social responsibility、 reputation capital and financial performance. At first, the role of corporate social responsibility in the creation of reputation capital. The enterprise taking ethical environmental, commonweal and economic responsibility can bring validity and popularity which create reputation capital. Then, the role of reputation capital in the growth of financial performance. Based on stakeholder theory, stakeholders can be divided into internal and external stakeholders and can also be divided by the relationship between stakeholders and the market directly and indirectly. Theoretical analysis on reputation capital, which has influence on shareholders, employees, government, social groups, suppliers, consumers and media, can cut down the transaction and production cost. As a result, the financial performance is getting better. Finally, setting up the model on the base of hypothesis.
The fifth chapter is empirical study including validity and popularity analysis for the data by using SPSS and the fitting test for theoretical model of corporate social responsibility and reputation capital and financial performance by adopting structure equation model and using Lisrel. Checking results and confirming the model.
The last chapter is about conclusions and prospect. This chapter carries the main conclusions, innovations and deficiency of the thesis and it points out the direction and provides suggestion for scholars in a deep-going way.
引文
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