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机构地区:[1]财政部中华会计函授学校,北京100820 [2]中山大学管理学院,广东广州510000
出 处:《吉首大学学报(自然科学版)》2011年第5期121-124,共4页Journal of Jishou University(Natural Sciences Edition)
基 金:国家自然科学基金资助项目(70872117)
摘 要:关系的企业价值研究主要关注企业财务绩效及其影响的调节变量(企业规模、企业年限和企业所有制形式).本文主要关注企业渠道边界人员之间的关系企业价值,148份有效的问卷调查数据表明:渠道边界人员关系对企业绩效有正向的影响;企业规模、企业年限分别反向调节了关系对企业绩效的影响,企业所有制形式对关系和企业财务绩效的关系也存在调节作用.The research on the corporate value of relationship mainly focuses on the financial performance and the adjustment variables, such as scale, operation period and system of ownership. This paper pays great attention to the corporate value about relationship between the boundary spanners. The survey data from 148 copies of valid questionnaires show that the relationship of the boundary spanners has a positive effect on financial performance, the impact of the relationship on corporate performance has been reverse regulated respectively by enterprise scale and operation period, and the system of ownership plays a regulatory role in the relation between the relationship and financial performance.
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