企业文化与企业绩效关联机制研究：企业社会责任视角
发布时间：2018-08-11 12:23
【摘要】： 我国企业在快速发展的同时,其社会责任行为却严重缺失。SA8000标准的提出和逐步推广、众多跨国公司生产守则的制定和执行、我国节能减排战略的确定和实施以及新《劳动法》的颁布和实施,都说明企业承担社会责任已经成为不可逆转的趋势。迈克尔·波特曾提出通过战略性地承担社会责任,企业能够对社会施以积极影响,同时收获丰厚的商业回报。由此,如何促进我国企业的社会责任行为以及企业社会责任到经营绩效的转化,从而实现企业和社会的双赢局面对我国企业和经济的发展具有重要意义。 有关企业社会责任的研究中,部分学者主要讨论了外部环境、企业年龄和规模等可能影响企业社会责任行为的因素,另有研究者探讨了企业社会责任与绩效的关系,但是并没有形成统一的结论。本研究提出应该将企业文化纳入企业社会责任的影响因素,因为企业只有从价值观和文化方面接受企业社会责任的思想,才能长期、主动地承担社会责任,并有效促进企业绩效提升。另一方面,尽管部分学者探讨了企业文化对企业绩效可能产生的影响,但缺少从企业社会责任视角分析企业文化和企业绩效之间关联机制的研究。针对上述研究缺口,本研究将企业文化作为企业社会责任的前因变量,并将企业社会责任作为企业文化和绩效关系的中介变量,从理论和实证两个层面剖析变量间的关联机制和影响效果。 本文在分析了企业文化对企业行为的影响、企业社会责任转化为企业绩效的过程和条件的基础上,结合利益相关者理论、企业社会责任理论、企业文化理论和相关研究结论,界定和划分了企业文化和企业社会责任的维度,构建出企业文化、企业社会责任和企业绩效之间的关系模型,提出变量间的假设关系。通过理论探讨和实证分析(因子分析、相关分析、结构方程模型),本文主要得到以下结论:(1)企业文化对企业社会责任行为有显著的影响,而且不同企业文化特征的影响具有差异。宗族式文化特征和官僚式文化特征对企业社会责任的影响较大,而灵活市场式文化特征的影响次之;(2)企业社会责任对企业绩效有显著的影响,不同企业社会责任维度对企业绩效影响的显著性存在明显的不同。针对所有者、管理者的社会责任和针对员工、消费者、供应商和销售商的社会责任对企业绩效的影响较为稳定,而针对公众的社会责任对企业绩效的影响只在一定的条件下显著;(3)企业社会责任是企业文化作用于企业绩效的重要途径和中介变量。本文通过比较企业文化特征和企业绩效之间的总效应、直接效应和间接效应发现,企业社会责任在企业文化影响企业绩效中的重要作用,以及企业社会责任对促进企业绩效的作用,从而验证了企业文化和企业绩效的关联机制。 基于“企业文化-企业社会责任-企业绩效”的理论框架和实证分析,本文在以下三个方面进行了尝试性的理论创新:(1)根据企业文化和利益相关者理论与研究结论,本文定性描述和定量测量了我国制造业企业文化的特征类型和企业社会责任维度,其中企业文化特征包括宗族式、灵活市场式和官僚式三种类型,而企业社会责任包括两权型、契约型和公众型三个维度;(2)基于企业社会责任转化为企业绩效的过程和所需条件的分析,引入企业文化作为企业社会责任的影响因素,构建了企业文化、企业社会责任和企业绩效的理论模型,并用实际数据进行了实证检验,尝试从企业价值观和企业文化的角度找到影响企业社会责任行为的因素;(3)引入企业社会责任作为企业文化作用于企业绩效的中介变量,并通过企业文化和企业绩效之间的直接效应和间接效应的比较,实证分析了企业社会责任重要的中介作用,以及企业文化和企业绩效之间的关联机制。 当然,囿于研究者本身的学术素养,研究工作仍然存在诸多不足之处。对此,论文最后部分提出了本研究的局限性以及在未来还需要深入研究的若干问题。
[Abstract]:With the rapid development of China's enterprises, their social responsibility behavior is seriously lacking. The introduction and gradual popularization of the SA8000 standard, the formulation and implementation of the production codes of many multinational corporations, the determination and implementation of China's energy conservation and emission reduction strategy, and the promulgation and implementation of the new Labor Law all show that enterprises'social responsibility has become irreversible. Michael Porter once proposed that by strategically assuming social responsibility, enterprises can exert a positive influence on society, and at the same time reap rich commercial returns. Thus, how to promote the social responsibility behavior of enterprises in China and the transformation from corporate social responsibility to business performance, so as to realize the win-win situation of enterprises and society in China The development of enterprises and economy is of great significance.
In the study of CSR, some scholars mainly discussed the external environment, age and scale of enterprises, and other factors that may affect CSR behavior. Others discussed the relationship between CSR and performance, but did not form a unified conclusion. On the other hand, although some scholars have discussed the possible impact of corporate culture on corporate performance, they lack the perspective of corporate social responsibility. In view of the above research gap, this study takes corporate culture as the antecedent variable of corporate social responsibility, and takes corporate social responsibility as the intermediary variable of corporate culture and performance relationship. Fruit.
Based on the analysis of the influence of corporate culture on corporate behavior, the process and conditions of transforming corporate social responsibility into corporate performance, combined with stakeholder theory, corporate social responsibility theory, corporate culture theory and related research conclusions, this paper defines and divides the dimensions of corporate culture and corporate social responsibility, and constructs corporate culture. Through theoretical discussion and empirical analysis (factor analysis, correlation analysis, structural equation model), this paper mainly draws the following conclusions: (1) corporate culture has a significant impact on corporate social responsibility behavior, and different corporate culture characteristics of the shadow. Clan culture and bureaucratic culture have a greater impact on corporate social responsibility than flexible market culture; (2) CSR has a significant impact on corporate performance, and different dimensions of CSR have a significant impact on corporate performance. The social responsibility of managers and the social responsibility of employees, consumers, suppliers and retailers have a more stable impact on corporate performance, while the influence of social responsibility of the public on corporate performance is only significant under certain conditions; (3) Corporate social responsibility is an important way and intermediary variable for corporate culture to affect corporate performance. By comparing the total effect, direct effect and indirect effect between corporate culture characteristics and corporate performance, this paper finds that corporate social responsibility plays an important role in corporate culture affecting corporate performance, and the role of corporate social responsibility in promoting corporate performance.
Based on the theoretical framework and empirical analysis of "Corporate Culture-Corporate Social Responsibility-Corporate Performance", this paper attempts to make theoretical innovations in the following three aspects: (1) According to the theory and research conclusions of corporate culture and stakeholders, this paper qualitatively describes and quantifies the characteristics and types of Chinese manufacturing corporate culture and corporate associations. The dimension of corporate social responsibility includes three types of corporate culture: patriarchal, flexible market and bureaucratic, while corporate social responsibility includes three dimensions: two rights, contract and public; (2) Based on the analysis of the process and necessary conditions of corporate social responsibility transforming into corporate performance, corporate culture is introduced as the shadow of corporate social responsibility. This paper constructs a theoretical model of corporate culture, corporate social responsibility and corporate performance, and carries out an empirical test with actual data, trying to find out the factors influencing corporate social responsibility behavior from the perspective of corporate values and corporate culture; (3) introducing corporate social responsibility as an intermediary variable of corporate culture on corporate performance. By comparing the direct and indirect effects between corporate culture and corporate performance, this paper empirically analyzes the important intermediary role of corporate social responsibility and the correlation mechanism between corporate culture and corporate performance.
Of course, due to the academic accomplishment of the researchers themselves, there are still many shortcomings in the research work. For this, the last part of the paper puts forward the limitations of this study and some problems that need further study in the future.
【学位授予单位】：浙江大学
【学位级别】：博士
【学位授予年份】：2008
【分类号】：F270
本文编号：2176983
[Abstract]:With the rapid development of China's enterprises, their social responsibility behavior is seriously lacking. The introduction and gradual popularization of the SA8000 standard, the formulation and implementation of the production codes of many multinational corporations, the determination and implementation of China's energy conservation and emission reduction strategy, and the promulgation and implementation of the new Labor Law all show that enterprises'social responsibility has become irreversible. Michael Porter once proposed that by strategically assuming social responsibility, enterprises can exert a positive influence on society, and at the same time reap rich commercial returns. Thus, how to promote the social responsibility behavior of enterprises in China and the transformation from corporate social responsibility to business performance, so as to realize the win-win situation of enterprises and society in China The development of enterprises and economy is of great significance.
In the study of CSR, some scholars mainly discussed the external environment, age and scale of enterprises, and other factors that may affect CSR behavior. Others discussed the relationship between CSR and performance, but did not form a unified conclusion. On the other hand, although some scholars have discussed the possible impact of corporate culture on corporate performance, they lack the perspective of corporate social responsibility. In view of the above research gap, this study takes corporate culture as the antecedent variable of corporate social responsibility, and takes corporate social responsibility as the intermediary variable of corporate culture and performance relationship. Fruit.
Based on the analysis of the influence of corporate culture on corporate behavior, the process and conditions of transforming corporate social responsibility into corporate performance, combined with stakeholder theory, corporate social responsibility theory, corporate culture theory and related research conclusions, this paper defines and divides the dimensions of corporate culture and corporate social responsibility, and constructs corporate culture. Through theoretical discussion and empirical analysis (factor analysis, correlation analysis, structural equation model), this paper mainly draws the following conclusions: (1) corporate culture has a significant impact on corporate social responsibility behavior, and different corporate culture characteristics of the shadow. Clan culture and bureaucratic culture have a greater impact on corporate social responsibility than flexible market culture; (2) CSR has a significant impact on corporate performance, and different dimensions of CSR have a significant impact on corporate performance. The social responsibility of managers and the social responsibility of employees, consumers, suppliers and retailers have a more stable impact on corporate performance, while the influence of social responsibility of the public on corporate performance is only significant under certain conditions; (3) Corporate social responsibility is an important way and intermediary variable for corporate culture to affect corporate performance. By comparing the total effect, direct effect and indirect effect between corporate culture characteristics and corporate performance, this paper finds that corporate social responsibility plays an important role in corporate culture affecting corporate performance, and the role of corporate social responsibility in promoting corporate performance.
Based on the theoretical framework and empirical analysis of "Corporate Culture-Corporate Social Responsibility-Corporate Performance", this paper attempts to make theoretical innovations in the following three aspects: (1) According to the theory and research conclusions of corporate culture and stakeholders, this paper qualitatively describes and quantifies the characteristics and types of Chinese manufacturing corporate culture and corporate associations. The dimension of corporate social responsibility includes three types of corporate culture: patriarchal, flexible market and bureaucratic, while corporate social responsibility includes three dimensions: two rights, contract and public; (2) Based on the analysis of the process and necessary conditions of corporate social responsibility transforming into corporate performance, corporate culture is introduced as the shadow of corporate social responsibility. This paper constructs a theoretical model of corporate culture, corporate social responsibility and corporate performance, and carries out an empirical test with actual data, trying to find out the factors influencing corporate social responsibility behavior from the perspective of corporate values and corporate culture; (3) introducing corporate social responsibility as an intermediary variable of corporate culture on corporate performance. By comparing the direct and indirect effects between corporate culture and corporate performance, this paper empirically analyzes the important intermediary role of corporate social responsibility and the correlation mechanism between corporate culture and corporate performance.
Of course, due to the academic accomplishment of the researchers themselves, there are still many shortcomings in the research work. For this, the last part of the paper puts forward the limitations of this study and some problems that need further study in the future.
【学位授予单位】：浙江大学
【学位级别】：博士
【学位授予年份】：2008
【分类号】：F270
【引证文献】
相关硕士学位论文 前4条
1 胡晟;消费者视角的企业社会责任对消费者信任的影响研究[D];浙江大学;2011年
2 黄玮;集群企业社会责任行为的互动机制研究[D];浙江财经学院;2012年
3 罗俊辰;基于企业社会责任的企业文化建设研究[D];山西财经大学;2012年
4 李杨;组织文化对员工创业精神的影响:员工文化价值观的调节作用[D];南华大学;2012年
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