中国上市公司企业社会责任的竞争优势战略属性研究——来自沪深两市731家上市公司经验证据  

Has Corporate Social Responsibility Been Included in the Competitive Strategies of Chinese Listed Companies——Evidence from 731 Listed Companies of Shanghai and Shezhen Securities Exchanges

作　　者：周晨[1] 

机构地区：[1]东南大学经济管理学院,江苏南京211189

出　　处：《华东经济管理》2010年第4期111-117,共7页East China Economic Management

基　　金：江苏省社科联研究课题"促进江苏中小企业发展对策研究"(08-B-36)

摘　　要：文章利用2007年沪深两市731家上市公司财务数据以及南京大学企业社会责任指数,实证分析了企业社会责任对企业竞争优势的影响。基于全部样本的分析表明,企业社会责任对企业竞争优势没有显著影响,反映出我国企业的经营环境和经营行为离成熟的市场经济还有很大距离;在特定情境的子样本分析中,东部地区总资产规模大于20亿元的国有上市公司企业社会责任对其竞争优势有显著的提升作用。最后将该子样本的企业竞争优势分解成企业生存能力、企业盈利能力和企业发展能力,表明在该子样本中企业社会责任对这三种企业能力也存在显著的促进作用。By using financial data of 731 listed companies of Shanghai and Shezhen Securities Exchanges in 2007 and CSRI （Corporate Social Responsibility Index） from NJU, this paper analyzed the influence of CSR on corporate competitive advantage. The whole sample analysis shows that there is no significant influence, because there is a large gap between mature market economy and business behavior and environment of China＇s enterprises. In specific sample analysis, the state-owned listed companies whose total assets more than 2 billion yuan in eastern region, the influence is significant. Corporate competitive advantage is decomposed into three corporate capabilities, survivability, profitability and development capacity, which shows that CSR has promoted three corporate capabilities.

关 键 词：企业社会责任 竞争优势 利益相关者 企业生存能力 企业盈利能力 企业发展能力 

分 类 号：F270[经济管理—企业管理]