我国企业社会资本的价值创造研究

发布时间：2018-04-27 06:17

本文选题：企业社会资本 + 利益相关者　；参考：《集美大学》2017年硕士论文

【摘要】：企业拥有的各种资源是其进行价值创造的主要来源。工业经济时代,企业价值创造主要来源于有形资产和金融资产;当今时代,信息技术的发展使得移动互联网、物联网、大数据、云计算、“工业4.0”等理念和技术逐渐融入经济社会,企业处于这样一个全球经济信息网络体系,其价值增值的来源发生了变化,即企业日益注重利用其与利益相关者合作的关系资源为自身创造价值。这样,一种新的资本形态便应运而生——企业社会资本。显然,它已经成为新时代企业价值创造的重要驱动因素。作为一种嵌入于社会网络结构中的无形资源,企业社会资本越来越引起经济学、管理学以及社会学等众多社会科学领域的关注,成为学术界研究的热点问题。本文拟以利益相关者理论、价值创造理论等相关理论为基础,系统探讨企业社会资本,采用理论和实证相结合的研究方法探讨企业社会资本与企业价值创造的关系,也即研究企业社会资本的价值创造效应,以期为企业的经营管理提供些许参考。本文认为,在经济全球化和市场竞争日益激烈的今天,企业的价值创造除了重视传统的物质资源优势和技术优势之外,更应该以企业长期内在价值为目标,重视企业社会资本的价值创造作用,从而实现企业自有资本和社会资本的良性互动,开创企业价值创造新的增长点。本文始终秉承真实严谨的研究态度,总体采用规范研究与实证研究相结合的研究方法,拟沿着“相关文献梳理与述评——相关理论基础——企业社会资本的价值创造理论分析——企业社会资本的价值创造实证研究——研究结论与相关建议”这一脉络展开研究。具体的研究思路:首先,对国内外相关文献进行回顾与评述,通过梳理指出企业社会资本的理论分析存在不足,同时价值创造效应的实证支持不足,再次说明本文的研究所在;其次,分两条主线对企业社会资本的价值创造进行深入研究:第一条主线(理论分析)——将集体选择理论、利益相关者理论等与社会资本理论结合起来,深入探究企业社会资本,重新界定企业社会资本的概念及其分类,揭示企业社会资本价值创造的作用机理,并建立相应的理论模型。第二条主线(实证研究)——选取不同维度企业社会资本相应的度量指标,采用因子分析法提取企业社会资本综合指数,并将其作为解释变量,考虑相应的控制变量,通过实证模型的构建采用多元线性回归方法来检验企业社会资本的价值创造效应。实证研究结果显示,模型整体上十分显著,说明模型拟合的效果很好,较强证实了企业社会资本的企业价值创造效应,即:企业社会资本越为丰富,价值创造的能力就越强,创造的价值量也越大。最后根据研究结论,本文有针对性地提出了如何合理开发并有效利用企业社会资本来为企业创造价值的若干建议。
[Abstract]:All kinds of resources are the main source of value creation. In the era of industrial economy, enterprise value creation mainly comes from tangible assets and financial assets. Nowadays, the development of information technology makes the ideas and technologies of mobile Internet, Internet of things, big data, cloud computing, "industry 4" and other ideas and technologies gradually integrate into the economy and society. In such a global economic information network system, the source of value added has changed, that is, enterprises are increasingly paying attention to making use of their relations with stakeholders to create value for themselves. In this way, a new form of capital comes into being - enterprise social capital. Obviously, it has become a new era of enterprise value. As an invisible resource embedded in the social network structure, the social capital of the enterprise has attracted more and more attention in the fields of economics, management and sociology, which has become a hot issue in the academic field. This paper is based on the theory of stakeholder and theory of value creation. The basis of this paper is to discuss the social capital of enterprise, and to explore the relationship between enterprise social capital and enterprise value creation by combining theory with empirical research, that is, to study the value creation effect of enterprise social capital, in order to provide some reference for enterprise management. This article is to recognize that the economic globalization and market competition are increasingly fierce. Today, in addition to attaching importance to the traditional material resources and technical advantages, the value creation of the enterprise should focus on the long-term intrinsic value of the enterprise, pay more attention to the value creation function of the enterprise's social capital, thus realize the benign interaction between the enterprise's own capital and the social capital, and create a new growth point for the enterprise to create the value of the enterprise. The research attitude that is true and rigorous, generally adopts the research method combining the normative research and the empirical research, and intends to follow the relevant literature review and review - the theoretical analysis of the value creation of the enterprise social capital - the value creation of the enterprise social capital - the research conclusions and the relevant suggestions. First, we review and comment on the relevant literature at home and abroad, and point out that the theoretical analysis of corporate social capital is insufficient, and the empirical support of the value creation effect is insufficient, and the Research Institute of this article is explained again; secondly, the value creation of the enterprise social capital is divided into two main lines. The first main line: the first line (theoretical analysis) - combining collective choice theory and stakeholder theory with social capital theory, deeply exploring the social capital of enterprises, redefining the concept and classification of enterprise social capital, revealing the mechanism of the value creation of enterprise social capital, and establishing the corresponding theoretical model. The second main line (Empirical Study) - selecting the corresponding measures of social capital in different dimensions of enterprises, using factor analysis method to extract the comprehensive index of enterprise social capital, and taking it as an explanatory variable, considering the corresponding control variables, and using multiple linear regression method to test the price of enterprise social capital through the construction of an empirical model. The results of the value creation show that the model is very significant on the whole, indicating that the model fitting effect is very good, which strongly confirms the enterprise value creation effect of the enterprise social capital, that is, the more the enterprise social capital is, the more the enterprise social capital is, the stronger the value creation ability and the greater the value of the creation. Finally, according to the research conclusion, this paper has the aim. Some suggestions on how to rationally develop and effectively utilize enterprise social capital to create value for enterprises are put forward.

【学位授予单位】：集美大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275

【参考文献】