农业企业社会责任动机对财务绩效的影响

运用扎根理论研究方法,对沪深两市中14家农业企业2008年的社会责任表现数据进行分析,构建农业企业社会责任动机与财务绩效的关系模型并进行检验.得出战略动机有助于提高企业财务绩效,而利他动机对财务绩效的影响以负面为主,但不排除因赢得社会声誉提高财务绩效的可能性;产品创新和过程创新的契合度调节了企业社会责任表现对财务绩效的影响,即产品创新、过程创新与企业社会责任表现的协调一致能够有效提高企业财务绩效.

How Agricultural Corporate Social Responsibility Motivation's Impact on Corporate Financial Performance

This research attempts to establish a theoretical model for the influence of corporate social responsibility motivation of agricultural firms on financial performance based on grounded theory.Then,this paper examines the model by using the data about corporate social performance of 14 agricultural firms selected from Shanghai and Shenzhen stock markets.The result indicates that strategic motivation can improve the financial performance of these firms.Altruistic motivation,for the most part,is found to have a negative effect on financial performance.But it is also impossible for this motivation to promote financial performance if this motivation brought more social reputation for this firm.The production and process innovation have moderating effects on the influence of social responsibility performance on financial performance.In other words,it is more effective to improve financial performance of corporations if production and process innovation comport with their corporate social responsibility performance.