创业板上市企业社会责任履行对创新绩效的影响

发布时间：2018-03-03 17:08

本文选题：创业板　切入点：企业社会责任　出处：《科技进步与对策》2017年19期 　论文类型：期刊论文

【摘要】：企业社会责任与创新绩效之间的关系是社会责任研究领域一个备受关注的话题。创业板上市企业履行社会责任不但可以得到公众认可,还可以从各利益相关者处获得提升创新绩效不可或缺的资源。以创业板上市企业为样本,研究二者之间的关系。结果表明:(1)就货币层社会责任而言,创业板上市企业履行对股东的社会责任正向影响创新技术绩效和创新财务绩效,而履行对债权人的社会责任正向影响创新技术绩效但影响不显著,且负向影响创新财务绩效;(2)就人力层社会责任而言,创业板上市企业履行对员工的社会责任正向影响创新技术绩效、负向影响创新财务绩效,就社会层社会责任而言,创业板上市企业履行对顾客的社会责任负向影响创新技术绩效、正向影响创新财务绩效,履行对政府的社会责任正向影响创新技术绩效但影响不显著,且负向影响创新财务绩效,履行对供应商的社会责任负向影响创新技术绩效、正向影响创新财务绩效。
[Abstract]:The relationship between corporate social responsibility and innovation performance is a hot topic in the field of social responsibility research. It is also possible to obtain indispensable resources from various stakeholders to improve innovation performance. Taking the gem listed enterprises as a sample, the relationship between the two can be studied. The results show that: 1) in terms of monetary level social responsibility, The performance of social responsibility to shareholders in gem positively affects innovation technology performance and innovation financial performance, while fulfilling social responsibility to creditors has a positive impact on innovation technology performance, but the impact is not significant. In terms of human social responsibility, the social responsibility of listed enterprises on the gem positively affects the performance of innovation technology, and negatively affects the financial performance of innovation. In terms of social responsibility, the social responsibility of listed enterprises in gem positively affects the performance of innovation technology, and negatively affects the financial performance of innovation. The social responsibility of listed enterprises in gem has negative influence on innovation technology performance, positive influence on innovation financial performance, and social responsibility on government positively affects innovation technology performance, but the impact is not significant. And the innovation financial performance is negatively affected, the social responsibility to the supplier is negative, the innovation technology performance is negatively affected, and the innovative financial performance is positively affected.
【作者单位】：福州大学经济与管理学院;
【基金】：国家自然科学基金项目(71203029)
【分类号】：F270;F273.1;F832.51

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