基于偏最小二乘法的企业公民行为对盈利能力的影响研究

发布时间：2018-03-10 22:47

本文选题：企业公民行为　切入点：盈利能力　出处：《南京航空航天大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着经济全球化的日益推进，经济飞速发展的同时，地区发展不平衡、贫富差距加大、环境恶化、资源严重破坏等社会问题也在频繁的发生，社会对企业除了创造经济价值外提出了更高的要求，另一方面，企业在社会实践中也越来越发现单纯的逐利行为并不利于自身的长远发展，，因此，“企业公民”概念应运而生。企业公民行为在企业社会责任的基础上有了进一步的延伸，是一个将企业日常经营活动、公司运作、政策制定与社会基本价值相结合的行为方式。本文在阐述企业公民行为及盈利能力相关理论的基础上,理论分析企业公民行为对盈利能力的影响，并从企业公民行为建设的自利性、他利性及公利性的三个方面，选取10个指标对企业公民行为进行测度，同时以总资产利润率、每股收益作为企业盈利能力的测度指标，采用偏最小二乘回归法，选取江苏省161家上市公司为样本进行实证研究分析企业公民行为对盈利能力的影响。实证研究结果表明：企业公民行为整体上呈现对盈利能力促进作用；在体现自利性和他利性的各指标中，多数指标均表现出对盈利能力的促进作用，而个别指标的抑制作用与指标自身特点有必然关系；企业对市场的贡献这一公利性指标促进企业盈利，但对社会的贡献这一公利性指标却表现为对盈利能力的“弱负效应”。最后，本文提出了加强企业公民行为建设，促进企业盈利能力增长与企业公民行为建设双增长的建议。
[Abstract]:With the development of economic globalization and the rapid development of economy, social problems such as imbalance of regional development, widening gap between rich and poor, deterioration of environment and serious destruction of resources are also occurring frequently. In addition to creating economic value, the society has put forward higher requirements. On the other hand, in social practice, enterprises have increasingly found that simple profit-seeking is not conducive to their long-term development. Therefore, the concept of "corporate citizenship" emerges as the times require. Corporate citizenship behavior has a further extension on the basis of corporate social responsibility. A behavior that combines policy making with the basic values of society. On the basis of expounding the related theories of corporate citizenship behavior and profitability, this paper analyzes the influence of corporate citizenship behavior on profitability, and analyzes the three aspects of self-interest, other-benefit and commonality of corporate citizenship behavior construction. Ten indexes are selected to measure corporate citizenship behavior. At the same time, the profit margin of total assets and earnings per share are taken as indicators of corporate profitability, and the partial least square regression method is used to measure the profitability of enterprises. A sample of 161 listed companies in Jiangsu Province was selected to analyze the impact of corporate citizenship behavior on profitability. The empirical results show that corporate citizenship behavior plays an integral role in promoting profitability, and in the indicators of self-interest and profit-making, most of the indicators have positive effects on profitability. The inhibition effect of individual indicators has a certain relationship with the characteristics of the indicators, and the contribution of enterprises to the market is a public benefit index, which promotes the profits of enterprises. However, the contribution to the society is shown as a "weak negative effect" on the profitability. Finally, this paper puts forward some suggestions to strengthen the construction of corporate citizenship behavior and to promote the growth of corporate profitability and corporate citizenship behavior.
【学位授予单位】：南京航空航天大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F270;F275;F224

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