企业社会责任对财务绩效影响的文献综述

目前，针对企业不断出现的环境污染问题、产品质量问题，企业在追求利益的同时是否对环境负责，是否承担相应的社会责任已经引起人们的广泛的关注。而企业社会责任对财务绩效的影响一直是国内外学者关注的热点问题，企业履行社会责任是否就会对企业的财务绩效有不好的影响，本文通过对上市公司社会责任对财务绩效国内外文献的整理，并根据这些已有的观点提出自己的见解。     

治理机制、管理者行为与企业绩效关系的研究

基于代理理论,本文分析了治理机制(包括CEO补偿,CEO任期,领导权结构和所有权结构)与高层管理者行为的关系,以及它们对企业财务绩效和非财务绩效的影响.我们提出大多数治理机制对管理者关注能力发挥和关注企业长期发展的行为都有明显的影响.我们特别提出在不同的所有权集中度结构下,管理者行为的表现明显不同.当企业的所有权集中于少数几个大股东时,所有权集中度对管理者关注能力发挥具有正向作用,但是当企业的所有权集中于一个大股东时,所有权集中度对管理者关注能力发挥具有负向作用.同时,我们提出管理者关注能力发挥和关注企业长期发展对企业财务绩效和非财务绩效的改进都有明显作用.     

质量承诺对农产品供应链企业财务绩效影响的实证研究

根据信息经济学理论,分析了农产品市场中质量安全事件多发的深层原因,从信号传递角度,构建了农产品企业质量承诺与财务绩效关系的概念模型,并以质量承诺实施为调节变量进行了多群组分析。通过对盐城市183家农业龙头企业和专业合作社的问卷调查进行实证分析发现,质量承诺对农产品供应链企业财务绩效没有直接影响,但间接影响显著,并识别出质量承诺影响企业财务绩效的3条路径。质量承诺行为既有助于生产者实现产品信息传递,又有助于交易者进行生产商甄别,本研究为质量承诺行为的实施和监管提供了一定的理论依据。     

以动态能力为中介变量的社会资本与创新绩效关系研究

基于资源观和能力观的相关理论,构建供应商社会资本、动态能力和创新绩效三者关系的概念模型。通过对211家企业的调查获取数据,运用多元回归分析检验了三者之间的关系。结果表明：动态能力在结构维度与创新财务绩效、结构维度与创新成长绩效、关系维度和创新财务绩效、认知维度和创新成长绩效之间起到完全中介作用,在关系维度和创新成长绩效、认知维度和创新财务绩效之间起到部分中介作用。因此,企业应该重视社会资本的积累,同时加强动态能力的提升,提高创新绩效。      

创业资源整合对新创企业绩效的影响:资源整合能力的中介作用

目的资源整合对于缓解新创企业的"新创缺陷"和"小缺陷"具有重要作用,然而,资源整合究竟如何促进新创企业绩效的提高,目前仍有待深入研究。本文研究资源整合能力的中介作用下,创业资源整合对新创企业绩效的影响,以探讨新创企业资源整合行为如何转化为资源整合能力进而影响新创企业绩效。方法通过402份新创企业有效问卷数据进行统计实证分析。结果资源内聚和资源耦合两种创业资源整合行为都与新创企业财务绩效和新业务绩效正相关,资源整合能力部分中介了创业资源整合(资源内聚和资源耦合)与新创企业绩效(财务增长绩效和新业务增长绩效)的正向关系。结论资源内聚和资源耦合两种创业资源整合行为都有利于新企业提高财务绩效和新业务绩效,且这种绩效的提高部分是通过提高资源整合能力获得的。     

浅论县级供电企业财务管控

本文首先分析了县级供电企业财务管控存在的问题,指出加强财务管控的作用。然后以信阳商城县供电有限责任公司2007—2009年财务管控数据为实例,从“资金-绩效-风险”三者之间的综合角度进行分析,有效把握财务管控的本质。以商城县供电有限责任公司近三年的发展数据对比,论述县级供电企业应树立大财务观,培养“大处着眼,小处着手”的财务管控理念,以预算为基础,以资金为对象,以增进绩效为目标,以防范财务风险为根本,提高企业经济效益,实现企业利润最大化。通过商城县供电有限责任公司财务管控的实践探索,将有助于县级供电企业管理水平和管理效益的提高,对县级供电企业财务管控具有借鉴意义。     

基于系统仿真的复杂产品创新绩效评价与优化研究

复杂产品的创新绩效评价与优化一直是企业产品设计、研发、制造、生产过程中面临的重要问题,本文从系统工程角度对复杂产品的创新绩效进行重新评价,并进一步进行优化,从根本上改善复杂产品的创新状况,提升复杂产品的创新效能。本文提出基于系统工具的复杂产品创新绩效仿真,主要包括复杂产品创新技术集成过程仿真、复杂产品创新绩效评价过程仿真和最终形成基于生产过程的复杂产品创新绩效系统仿真。系统仿真的目标是针对复杂产品生产流程的各阶段,利用系统仿真形成的创新方案进行复杂产品生产创新流程优化,从而提升复杂产品创新绩效。     

高新技术企业科技研发投入与新产品创新绩效——基于面板数据的比较研究

基于国内外相关研究成果,通过选取2005-2009年我国27个省市自治区高新技术企业的相关数据,以CD生产函数为基础建立面板数据模型,对我国各地区高新技术企业研发投入与新产品创新绩效的关系进行实证分析。研究结果表明:①研发投入与新产品创新绩效之间存在显著的正相关关系;②从长期的角度对我国不同区域高新技术企业研发投入与绩效水平对比研究发现,我国东部地区高新技术企业中的R&D人员得到了充分的利用,而中西部地区的人才不论从数量还是质量上都亟待提高;③从我国高新技术企业研发投入对绩效水平的短期影响研究发现,R&D资本投入增加值具有滞后性,在创新过程中需要增加当年的R&D人员投入,相对减少R&D资本投入,从而实现创新的总体效益最大化。     

技术导向一定会带来创新绩效吗?——合作网络的调节作用

在技术创新过程中,企业与外部建立合作网络的重要性不断受到管理实践者和研究者的重视.以开放性创新和社会网络理论为基础,研究了技术导向对创新绩效的影响作用,并分析了合作网络对二者关系的调节作用.本研究以107家高新技术企业为研究样本,构建回归模型对假设进行验证.结果显示:技术导向对创新绩效没有产生直接显著的积极作用;合作网络规模正向调节技术导向的两个衡量指标,也就是技术能力和研发强度,对创新绩效的作用;合作深度正向调节技术能力对创新绩效的作用.     

顾客参与对新服务开发影响机制研究——基于组织学习的视角

站在服务业企业的视角,结合组织学习理论,提出了顾客参与对于新服务开发影响机制的概念模型,并通过对长三角200余家服务业企业进行问卷调研的方式,对概念模型进行了结构方程验证.研究发现,组织学习意图和企业吸纳顾客参与新服务开发的广度和强度呈显著正相关;其次,顾客参与强度对新服务开发的财务绩效、市场绩效和创新绩效均具有明显地正向促进作用,而顾客参与广度对新服务开发绩效的作用效果则不显著;最后,组织学习能力在顾客参与强度对新服务开发绩效的影响过程中起到正向调节作用.     

Linking quality citizenship to process design: a quality management perspective

As organisations emphasise their role in society, there is a need to determine the effect of socially responsible practices on organisational processes and firm performance. Although the effect of corporate social responsibility on firm performance has been addressed from different perspectives, little is known about the influence of corporate social responsibility on organisational processes and internal operations of firms. The paper aims to make a link between corporate social responsibility, quality management practices and quality outcomes through emphasising quality citizenship as one of the practices associated with quality management. This paper provides a new perspective on the link between quality citizenship and product/process design within the quality management framework. The stakeholder theory of the firm is used to explain the formation and development of new management practices within a firm. Data were collected from managers in the petroleum industry to examine the role of quality citizenship on design and development of organisational processes. The results show that quality citizenship has a significant effect on employee involvement and an indirect effect on process design. Quality citizenship enables firms to obtain a much broader perspective on product/process design and facilitates design and development of products, services and processes that meet the needs of a broader set of customers – the stakeholders.     

The relationship between corporate social responsibility and corporate performance: evidence from the US semiconductor industry

This study adopts a two-stage approach to explore the relationship between corporate social responsibility (CSR) and semiconductor companies’ performance during 2004–2008. In the first stage, dynamic data envelopment analysis is adopted to explore whether CSR affects US semiconductor firms’ performance, and the difference in performance between CSR firms and non-CSR firms is analysed; in the second stage, panel data regression is used to determine which quantitative indicators of CSR significantly affect the performance of US semiconductor firms. The empirical results show that social responsibility investment by US semiconductor firms has positive effects on their performance. This study thus suggests that the US semiconductor companies should pay more attention to the CSR quantitative indicators, including human rights, employee relationships, and environment issues in order to enhance their corporate efficiency.     

Intelligent automation implementation and corporate sustainability performance: The enabling role of corporate social responsibility strategy

Although Intelligent Automation (IA) represents the future of business automation, the organizational implementation and sustainability performance of this emerging technological innovation is vastly understudied. Understanding the implications of IA for sustainability is critical since leveraging these technologies shapes operations and policies that can promote sustainable digitalization and automation practices. We study how firms' technological, organizational, environmental, and human resource contexts impact IA implementation. The study further explains how IA may associate with the firm's triple bottom line while accounting for the moderating role of corporate social responsibility strategy. The study surveyed 207 multinational firms in 2022 and used partial least square-structural equation modeling to test the hypothesized relationships. Results showed that IA implementation is mainly determined by the characteristics of the firm's internal environment, such as absorptive capacity, employee socio-behavioral concerns, and social capital competency. IA may offer valuable opportunities for boosting the firm's economic and environmental sustainability performance. Nonetheless, IA is a double-edged sword for social sustainability, harming social values in implementing firms with informal corporate social sustainability strategies. Conversely, firms with formal corporate social sustainability strategy have a significantly higher opportunity to transform the value of IA into social sustainability performance. Findings are expected to assist managers and decision-makers with streamlining an impartial and sustainable transition of organizations toward automation.     

基于市场联盟的公司企业家精神对绩效的影响研究

企业家精神是企业持续发展、创造竞争优势的推动力．公司企业家精神主要体现在公司的创新与风险创业等行为上．企业必须识别和利用市场机遇然后才能实施创新．企业自身难以识别和利用市场机遇时,联盟是有效的弥补方式．根据知识应用的不同,将联盟划分为探索性和应用性两种类型,它们对企业绩效有不同的影响作用．     

现金流量与公司投资决策--从公司规模角度的实证研究

根据现代公司金融理论，将融资因素引进公司的投资模型，研究不同规模的公司投资与现金流量的关系，并探寻不同规模公司投资决策行为差异的背后动机。实证研究发现：大规模公司投资对现金流量的敏感性要高于小规模公司，动因检验的结果表明大规模公司投资依赖于现金流量源于信息不对称理论，小规模公司源于自由现金流量的代理成本理论，这为我国完善资本市场、制定合理政策提供了借鉴的依据。     

基于扎根理论的优秀服务企业特性研究

为了寻找我国优秀服务企业获得成功的"秘诀",研究选出了5家在各自行业具有代表性的优秀服务企业,并分别对这5家企业进行扎根理论构建。在此基础上,通过比较分析得到了这些优秀服务企业的4个特性:以客户为中心、服务管理、服务创新和具有企业社会责任,而后对这4个特性进行了具体分析,以期对我国其他企业特别是服务企业的发展具有一定的指导意义。     

Bridging Knowledge Gaps: Returnees and Reverse Knowledge Spillovers from Chinese Local Firms to Foreign Firms

Adopting a knowledge-based perspective and embeddedness theory, this study examines the impact of reverse knowledge spillovers from local Chinese firms to foreign firms using a sample of high-tech firms in Zhongguancun Science Park in China. It also investigates whether returnees in foreign firms help bridge knowledge gaps between local firms and foreign firms. The results show that the presence of returnee CEOs and returnee employees enhances the impact of reverse technological and marketing spillovers on the innovation and financial performance of foreign firms. The findings call for more studies on the social dimensions of knowledge spillovers across international boundaries and have important theoretical and practical implications.     

信息分享对企业社会责任承担的影响

研究了零售商信息分享对制造商承担企业社会责任（CSR）的影响,借助动态博弈论,构建了双方的Stackelberg博弈模型,并利用逆向归纳法解析得到供应链成员的信息分享及社会责任承担策略。研究发现,制造商承担CSR策略受到消费者对企业承担CSR行为的敏感程度、信息分享策略的影响。当消费者CSR敏感度较高或较低时,信息分享策略均不会影响制造商承担CSR的行为;当消费者CSR敏感度适中时,零售商会主动分享较大的不确定需求信息,引导制造商承担CSR,但竞争会削弱零售商分享信息的动机。     

The antecedents and consequences of product and process innovation strategy implementation in Australian manufacturing firms

Manufacturing firms employ different strategies to improve the performance of their products. In this study, we investigate the roles of environmental dynamism and competitive intensity as antecedents of product and process innovation strategy implementation. Furthermore, we investigate the effect of these initiatives on product innovation performance and product quality performance in manufacturing firms. Based on an analysis of a sample of 207 firms in Australia, the results reveal that environmental dynamism positively relates to both product and process innovation strategy implementation while competitive intensity positively relates to only process innovation strategy implementation. Moreover, product innovation strategy implementation positively relates to product innovation performance while process innovation strategy implementation positively affects product quality performance. Both product innovation performance and product quality performance are found to positively affect business performance. The theoretical and practical implications of the study in the context of Australian manufacturing are discussed.