企业社会责任、综合竞争力与商业信用融资
发布时间：2019-04-26 23:03
【摘要】：本文选取国资委下属上市公司2011-2015年的数据作为样本,研究企业社会责任、综合竞争力与商业信用融资三者之间的关系,并进一步检验企业综合竞争力在社会责任与商业信用融资之间的中介效应。研究结果表明:企业承担社会责任的水平与企业综合竞争力以及获得的商业信用融资机会均呈正相关关系;综合竞争力在企业社会责任与获取商业信用融资机会的正向关系中具有不完全中介效应,即在企业通过履行社会责任而赢得商业信用融资机会的过程中,部分是通过提升综合竞争力来实现的。
[Abstract]:This paper selects the data of listed companies under SASAC from 2011 to 2015 as a sample to study the relationship among corporate social responsibility, comprehensive competitiveness and commercial credit financing. And further test the intermediary effect of comprehensive competitiveness between social responsibility and commercial credit financing. The results show that: the level of corporate social responsibility is positively correlated with the overall competitiveness of the enterprise and the commercial credit financing opportunities; Comprehensive competitiveness has incomplete intermediary effect in the positive relationship between corporate social responsibility and obtaining commercial credit financing opportunities, that is, in the process of enterprises winning commercial credit financing opportunities by fulfilling social responsibility. Part of this is achieved through the promotion of comprehensive competitiveness.
【作者单位】： 黑龙江八一农垦大学会计学院;
【基金】：黑龙江省哲学社会科学研究规划年度项目(项目编号:14B016) 学成引进人才科研启动计划(项目编号:XDB2012-11)阶段性研究成果
【分类号】：F270;F275;F832.4
，
本文编号：2466470
[Abstract]:This paper selects the data of listed companies under SASAC from 2011 to 2015 as a sample to study the relationship among corporate social responsibility, comprehensive competitiveness and commercial credit financing. And further test the intermediary effect of comprehensive competitiveness between social responsibility and commercial credit financing. The results show that: the level of corporate social responsibility is positively correlated with the overall competitiveness of the enterprise and the commercial credit financing opportunities; Comprehensive competitiveness has incomplete intermediary effect in the positive relationship between corporate social responsibility and obtaining commercial credit financing opportunities, that is, in the process of enterprises winning commercial credit financing opportunities by fulfilling social responsibility. Part of this is achieved through the promotion of comprehensive competitiveness.
【作者单位】： 黑龙江八一农垦大学会计学院;
【基金】：黑龙江省哲学社会科学研究规划年度项目(项目编号:14B016) 学成引进人才科研启动计划(项目编号:XDB2012-11)阶段性研究成果
【分类号】：F270;F275;F832.4
，
本文编号：2466470
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