政治关联、企业社会责任与研发投入

发布时间：2018-05-19 03:40

本文选题：企业社会责任 + 研发投入　；参考：《财会通讯》2017年36期

【摘要】：本文以2008-2015年我国沪深两市A股上市公司为样本,分析了企业社会责任与研发投入之间的关系。研究表明,企业社会责任与研发投入显著正相关。进一步地,结合资源依赖理论和高阶理论,考虑管理者政治关联对两者关系的影响后,发现政治关联能显著增强企业社会责任对研发投入的正相关关系。这一结论对政府引导企业积极承担社会责任、提高研发投入水平具有一定的借鉴意义。
[Abstract]:This paper analyzes the relationship between corporate social responsibility and R & D investment based on the sample of A-share listed companies in China's Shanghai and Shenzhen stock markets from 2008 to 2015. Research shows that corporate social responsibility and R & D investment are significantly positive correlation. Furthermore, combining the theory of resource dependence and the theory of higher order, considering the influence of manager's political association on the relationship between them, it is found that political correlation can significantly enhance the positive correlation between corporate social responsibility and R & D investment. This conclusion has certain reference significance for the government to guide the enterprises to bear the social responsibility actively and improve the R & D investment level.
【作者单位】：暨南大学管理学院;
【分类号】：D630;F270;F273.1;F275

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