社会情境因素与企业绩效关系研究

发布时间：2018-06-24 11:39

本文选题：社会情境 + 企业绩效　；参考：《技术经济与管理研究》2017年08期

【摘要】：文章以情境因素中的社会情境因素为视角,对情境因素的概念内涵、情境因素与企业绩效的关系进行了总结和梳理。通过选择"家族企业"和"第一大股东持股比例"作为企业的社会情境因素,利用创业板上市公司财务数据,采用单一作用影响、交互作用影响分析,分别实证研究了社会情境因素对企业盈利能力、成长能力、运营能力等绩效指标的影响。结果表明,"家族企业"因素只对运营能力中的"固定资产周转率"产生影响,"第一大股东持股比例"和"总资产周转率"显著正相关。"家族企业"和"第一大股东持股比例"的交互作用对企业固定资产周转率指标影响显著。文章采用的视角和方法为进一步研究多类型情境因素的单一作用、交互作用对企业绩效的影响提供了参考。
[Abstract]:From the perspective of social situational factors, this paper summarizes and combs the conceptual connotation of situational factors and the relationship between situational factors and enterprise performance. By selecting "family business" and "the largest shareholder holding ratio" as social situational factors, using the financial data of listed companies on the gem, the paper analyzes the single effect and interaction effect. This paper empirically studies the influence of social situation factors on corporate profitability, growth ability, operational ability and other performance indicators. The results show that the factors of "family firm" only affect the "turnover rate of fixed assets" in the operation capacity, "the proportion of the largest shareholder holding shares" and "the total assets turnover ratio" are significantly positively correlated. " The interaction between the family firm and the first largest shareholder has a significant impact on the fixed asset turnover. The perspective and method used in this paper provide a reference for the further study of the single role of multi-type situational factors and the impact of interaction on enterprise performance.
【作者单位】：北京科技大学东凌经济管理学院;
【分类号】：F272.5

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