管控模式变革的责任行为与财务绩效关系研究——以同仁堂清理加盟店事件为例

发布时间：2018-04-18 03:01

本文选题：管控模式 + 利益相关者　；参考：《现代管理科学》2015年11期

【摘要】：企业社会责任对企业的发展越来越重要,企业社会责任行为不仅仅表现为慈善、环境保护等,还包括对消费者负责的企业质量管控行为。不同的管控模式的社会责任行为表现会有较大差异,进而企业财务绩效也有所不同。文章基于利益相关者理论,以同仁堂为例本文研究管控模式变革过程中以消费者利益保护为核心的企业管控行为变化与财务绩效的关系,研究结果表明从短期来看,良好地履行社会责任会因为牺牲资源而影响财务利润,但从长期来看,有利于提升品牌形象和消费者认可度,对财务绩效有正效应。
[Abstract]:Corporate social responsibility is becoming more and more important to the development of enterprises. Corporate social responsibility behavior is not only reflected in charity, environmental protection and so on, but also includes corporate quality control behavior that is responsible to consumers.The social responsibility behavior of different modes of management and control will be different, and the financial performance of enterprises will also be different.Based on stakeholder theory, this paper takes Tongrentang as an example to study the relationship between the change of corporate management and control behavior and financial performance in the process of management and control mode reform, which is centered on the protection of consumer interests. The research results show that in the short term, the relationship between the change of enterprise control behavior and financial performance is discussed.Good performance of social responsibility will affect financial profits by sacrificing resources, but in the long run, it will help to improve brand image and consumer acceptance, and has a positive effect on financial performance.
【作者单位】：北京林业大学经济管理学院;清华大学大学经济管理学院;清华经管学院领导力研究中心;
【基金】：教育部高等学校博士学科点专项科研基金“社会责任视角下的食品企业质量伦理战略研究”(项目号:20120014120021) 国家林业局软科学研究项目“基于生态视角的林业企业社会责任信息披露研究”(项目号:2014R09)
【分类号】：F426.72

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