企业慈善与经营绩效内在机理研究

发布时间：2018-03-03 10:29

本文选题：慈善捐赠　切入点：企业绩效　出处：《上海经济研究》2017年09期 　论文类型：期刊论文

【摘要】：慈善捐赠对企业绩效影响的作用机理研究仍然存在很多争议,实证结果也呈现高度不确定性。围绕上述问题,利用权变管理思想,该文提出利益相关者通过观察企业履行基本社会责任状况形成对慈善动机的不同认知,进而影响慈善捐赠与企业绩效之间的关系的理论构想,实证研究结果表明:基本企业社会责任正向调节慈善捐赠与企业绩效之间关系,而公司可见性影响调节效应的发挥,公司可见性越强,调节效应越显著,基于动机的视角考察慈善行为与企业绩效之间作用机理,从公司可见性的角度考察上述机理发挥作用的边界条件,其研究思路有助于更好揭示两者之间的内在传导机制,寻求实证结果分歧的根源。
[Abstract]:There are still many controversies on the mechanism of the effect of charitable donation on corporate performance, and the empirical results are highly uncertain. This paper puts forward a theoretical conception that stakeholders form different cognition of charity motivation by observing the performance of basic social responsibility of enterprises, and then influence the relationship between charitable donation and corporate performance. The empirical results show that: the basic corporate social responsibility positively regulates the relationship between charitable donation and corporate performance, and the more visible the corporate visibility, the more significant the regulatory effect is, and the more visible the corporate visibility is, the more significant the regulatory effect is. From the perspective of motivation, this paper examines the mechanism of action between philanthropy and firm performance, and examines the boundary conditions of the above mechanisms from the perspective of corporate visibility. The research ideas are helpful to better reveal the internal transmission mechanism between the two. Seek the root of the divergence of empirical results.
【作者单位】：上海应用技术大学经济与管理学院;
【基金】：国家社科基金项目“社会转型期企业慈善捐赠的驱动因素与调节效应研究”(批准编号:15BSH067) 上海应用技术大学“人才引进项目”(批准编号:YJ2014-16)资助
【分类号】：F272.5;F270

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