企业高管社会责任感与财务绩效的协同性研究  

The Collaborative Research on Social Responsibility of Enterprise Executives and Financial Performance

作　　者：何菊莲[1] 王宇[1] 赵蕊[1] 

机构地区：[1]湖南师大商学院,湖南长沙410081

出　　处：《福建江夏学院学报》2012年第3期33-38,共6页Journal of Fujian Jiangxia University

基　　金：国家社科基金项目(11BJL010);湖南省情与决策咨询研究项目(201011BZZ5);湖南省社会科学评审委员会项目(1011239B)

摘　　要：近年来,企业的产品质量和安全问题不断出现,企业高管所处的地位决定其对此起着至关重要的作用。通过对企业高管的社会责任感与财务绩效的协同性进行实证研究,实证结果表明:企业高管社会责任感在整体及各维度都与财务绩效表现出一定程度协同性。为此,要完善企业高管社会责任感的准入机制和考评考核机制、教育培训机制、监管机制、赏罚机制等,以增强企业高管的社会责任感,提高企业绩效。In recent years,the constant problems of product quality and safety show that enterprise executives play a vital role on corporate social responsibility.Research on the coordination between social responsibility of executives and financial performance reveals there is a coordination between them to some extent,and based on this,this paper puts forward some specific measures such as perfecting mechanisms of entry,assessment,education and training,supervision,reward and punishment etc.to enhance the social responsibility of executives,to promote business financial performance.

关 键 词：企业高管 社会责任感 财务绩效 协同性 实证分析 

分 类 号：F272.91[经济管理—企业管理] F275[经济管理—国民经济]