研发投入、社会责任承担对企业绩效的影响研究

发布时间：2018-04-17 05:11

本文选题：研发投入 + 企业社会责任　；参考：《安徽大学》2017年硕士论文

【摘要】：近年来,随着社会经济的发展,各国都越来越重视科学技术的发展,人类社会进入了一个崭新的科技时代。大力发展创新型产业,以提升国家的创新能力和竞争力成为大势所趋。而在社会竞争如此激烈的时候,企业仅仅通过加大研发投入,提高企业的创新能力,已经不能完全满足各个利益相关者的需求,因此,还要更加关注企业社会责任,注重社会的发展方向,实现社会创新。社会创新就是企业根据各相关者的利益诉求,在企业社会价值的创造中充分考虑社会责任承担的意义。企业加大研发投入,同时注重社会责任承担,不断与利益相关者对话交流,满足他们的利益要求,对于提高企业绩效有着不可磨灭的意义。学者们关注并研究研发投入与企业绩效之间的关系,他们认为研发投入对提升社会生产力有—定的助力,帮助社会改变发展模式,由要素驱动向创新驱动改变,从而带动经济的快速增长;学者们也越来越意识到社会责任承担对于企业的重要意义,社会责任不再仅仅是举办公益活动,而是对利益相关者各项责任的承担。本文从创新理论、外部性理论、企业资源基础理论与利益相关者理论出发,将社会责任承担作为调节变量,运用规范研究和实证研究相结合的方法考察了研发投入、社会责任承担对企业绩效的影响。本文共分为五个部分。第一部分为绪论,主要阐述研究背景、意义和研究思路、方法,整理评述研发投入与企业绩效、社会责任承担与企业绩效的相关文献。第二部分为本文的相关概念与理论基础,对研究对象的相关概念进行界定并重点阐述了创新理论、外部性理论、企业资源基础理论与利益相关者理论。第三部分是理论分析与研究假设,对研发投入和社会责任承担的现状进行了描述,对研发投入影响企业绩效、社会责任承担影响企业绩效及研发投入、社会责任承担对企业绩效的影响进行了理论分析,并在此基础上提出了本文的假设。第四部分为实证分析,本文选取沪深两市2010-2015年上市公司的3073个观测值作为样本,运用Logistics回归方法,实证检验了本文的假设。第五部分为研究结论与政策建议。.研究发现:研发投入与企业绩效之间存在显著的正相关关系;社会责任承担与企业绩效之间存在显著的正相关关系;社会责任承担促进了研发投入对企业绩效的正向作用。本文的创新及特色之处在于,在系统整理相关基础理论的前提下,结合我国上市公司现状,研究研发投入、社会责任承担对企业绩效的影响。运用综合性指标评价企业社会责任承担,将其作为调节变量,进而研究分析社会责任承担在研发投入与企业绩效之间所起到的作用,丰富了相关文献的经验研究。本文的研究有利于企业制定未来的发展战略决策,提升企业的竞争力,从而提升企业绩效。
[Abstract]:In recent years, with the development of social economy, more and more countries attach importance to the development of science and technology, human society has entered a new era of science and technology.Vigorously developing innovative industries to enhance the country's innovation ability and competitiveness has become the general trend.When the social competition is so fierce, enterprises can not fully meet the needs of various stakeholders by increasing their R & D investment and improving their innovation ability. Therefore, they should pay more attention to corporate social responsibility.Pay attention to the direction of social development and realize social innovation.Social innovation is the meaning of taking social responsibility into full consideration in the creation of corporate social value according to the interests of all stakeholders.It is of indelible significance for enterprises to increase their R & D investment, pay attention to social responsibility, and continue to communicate with stakeholders to meet their interests.Scholars pay attention to and study the relationship between R & D investment and enterprise performance. They believe that R & D investment has a definite contribution to improving social productivity, helping society change its development model, from factor driven to innovation-driven.In order to promote the rapid economic growth, scholars are increasingly aware of the importance of social responsibility for enterprises, social responsibility is no longer just to organize public welfare activities, but to bear the responsibilities of stakeholders.Based on innovation theory, externality theory, enterprise resource-based theory and stakeholder theory, this paper takes social responsibility as a regulating variable, and investigates R & D investment by combining normative research with empirical research.The impact of social responsibility on corporate performance.This paper is divided into five parts.The first part is the introduction, mainly elaborates the research background, the significance and the research thought, the method, collates and reviews the research and development investment and the enterprise performance, the social responsibility assumes and the enterprise performance correlation literature.The second part is the related concepts and theoretical basis of this paper. It defines the related concepts of the research object and focuses on the innovation theory, externality theory, enterprise resource basic theory and stakeholder theory.The third part is theoretical analysis and research hypotheses, describes the current situation of R & D investment and social responsibility commitment, and influences enterprise performance, social responsibility commitment and R & D investment.The influence of social responsibility on corporate performance is analyzed theoretically, and the hypothesis of this paper is put forward.The fourth part is empirical analysis, this paper selects 3073 observations of listed companies from 2010 to 2015 in Shanghai and Shenzhen stock markets as samples, and uses Logistics regression method to empirically test the hypothesis of this paper.The fifth part is the conclusions and policy recommendations.It is found that there is a significant positive correlation between R & D investment and firm performance, a significant positive correlation between social responsibility commitment and corporate performance, and a significant positive correlation between R & D investment and firm performance.The innovation and characteristics of this paper lie in the premise of systematical collation of relevant basic theories, combined with the current situation of listed companies in China, research and development investment, social responsibility to bear the impact on corporate performance.Using comprehensive indicators to evaluate corporate social responsibility (CSR) as a regulating variable, and then to study and analyze the role of CSR in R & D investment and corporate performance, enriched the empirical study of relevant literature.The research in this paper is helpful for enterprises to make future development strategy decisions, to enhance the competitiveness of enterprises, and thus to improve the performance of enterprises.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F270;F275;F832.51

【相似文献】