基于共生理论的企业社会责任与财务战略关系研究  

An Empirical Study on the Relationship of Corporate Social Responsibility and Corporate Financial Strategy Based on the Symbiotic Theory

作　　者：孙伟[1] 李炜毅 

机构地区：[1]哈尔滨理工大学管理学院/经济学院,黑龙江哈尔滨150080

出　　处：《财会通讯（下）》2013年第10期89-91,129,共3页Communication of Finance and Accounting

基　　金：国家社科基金项目"企业社会责任与公司道德风险综合治理典型案例库研究"(项目编号:10BGL006)阶段性成果;哈尔滨理工大学青年拔尖创新人才培养计划资助

摘　　要：本文将共生理论引入企业社会责任(CSR)研究,对企业社会责任与企业财务战略的关系进行了研究。结果发现:企业社会责任对企业财务战略没有直接影响;企业社会责任通过与共生单元的共生关系对企业财务战略具有间接影响;企业社会责任通过间接影响企业声誉对企业财务战略具有简洁影响。This paper introduced symbiotic theories into the research of corporate social performance(CSR) to study the relationship between corporate social performance and corporate financial strategy.Based on the theoretical framework we constructed,we applied structural equation modeling(SEM) method to analysis 163 results of questionnaires.The main conclusions are:(1) Corporate social responsibility has no direct impact on corporate financial strategy;(2)Corporate social responsibility has an indirect impact on corporate financial strategy through symbiotic relationships of the corporate and its symbiotic units;(3)Corporate social responsibility has an indirect impact on corporate financial strategy indirectly through the corporate reputation.

关 键 词：企业社会责任 企业财务战略 共生理论 结构方程模型 

分 类 号：F270[经济管理—企业管理]