伦理制度、企业社会责任行为与组织绩效关系研究  

Empirical Study on Relationship among Ethical Institution,Corporate Social Responsibility Behavior and Organizational Performance

作　　者：晁罡[1] 申传泉[1] 张树旺[2] 邱梅花[1] 

机构地区：[1]华南理工大学工商管理学院,广东广州510640 [2]华南理工大学公共管理学院,广东广州510640

出　　处：《中国人口·资源与环境》2013年第9期143-148,共6页China Population,Resources and Environment

基　　金：国家自然科学基金项目"基于义利平衡观的两岸企业社会责任取向对持续经营之纵向效应研究"(编号:71172074);教育部人文社会科学研究规划基金"企业家社会责任取向对组织绩效的影响效应研究"(编号:10YJA630009)

摘　　要：企业伦理常常以其特殊价值和难以模仿性,而成为企业的核心竞争力。但是,不少企业却没有相应的伦理制度和具体规范,其伦理行为仅为即兴之举。而一些较成熟的企业,则将企业伦理制度化,并在企业内部稳步推行。那么,企业伦理制度化与否,对企业履行社会责任的效果,进而又对组织的绩效是否会产生影响上的差异呢?本文通过实证研究的方法,探讨和验证伦理制度对组织绩效的影响效应,并引入企业社会责任行为作为中介变量,构建了伦理制度、企业社会责任行为和组织绩效三者之间的研究模型。以企业中高层管理者为调查对象,通过167份有效数据分析发现,伦理制度对组织绩效并未产生直接正向影响,但伦理制度对企业社会责任行为具有显著的正向影响,企业社会责任行为对组织绩效有显著正向影响,并且企业社会责任行为在伦理制度与组织绩效关系之间起中介作用。因此,企业的发展和伦理道德建设应该是相辅相成、缺一不可,企业必须通过对各个利益相关者的伦理管理,才能带来整个组织绩效的提升。Business ethics have become the core competitiveness of enterprises with its special value and difficulties to imitate. However, many enterprises have no corresponding ethical system and specific norms, and their ethical behavior is only an impromptu. While some of mature enterprises institutionalize the business ethics, and implement it steadily. So by systemizing business ethics or not, whether there＇s a different influence on the effect of social responsibility fulfillment and organizational performance？ This paper discusses the intermediary function of corporate social responsibility behavior between ethical institution and organizational performance, through theoretical analysis and empirical test. In this paper, we build a research model on the relationship of ethical institution, corporate social responsibility behavior and organizational performance. Taking middle and senior managers as the research objects, based on the analysis of 167 valid questionnaires, the study finds that ethical institution has a non-signifieant positive impact on organizational performance but has a great influence on corporate social responsibility behavior. Meanwhile corporate social responsibility behavior shows a positive significance on organizational performance and plays a fully intermediary role between ethical institution and organizational performance. Therefore, the development of enterprises and ethical institution construction should be complementary and indispensable. Companies should master the ethical management to various stakeholders in order to improve the whole organizational performance.

关 键 词：伦理制度 企业社会责任行为 组织绩效 利益相关者 

分 类 号：C936[经济管理—管理学]