异质性企业社会责任存在协同效应吗?——一个三维交互模型  

Do Heterogeneous Corporate Social Responsibilities Have Synergistic Effect?——A 3d Interaction Model

作　　者：田虹[1] 王汉瑛 

机构地区：[1]吉林大学商学院,长春130012

出　　处：《商业研究》2014年第12期134-140,共7页Commercial Research

基　　金：国家社会科学基金项目"媒体类网络公司社会责任研究";项目编号:10BGL005;教育部人文社会科学项目"中国企业社会责任意识;行为与企业绩效研究";项目编号:09YJA630047

摘　　要：本文以2007-2011年沪深两市A股上市公司作为研究样本,将利益相关者理论和资源基础论相结合,构建了一个三维交互模型,研究异质性企业社会责任在对企业财务绩效作用方面的协同效应,以及行业广告强度对该协同效应的影响。研究显示:尽管技术性CSR和制度性CSR的作用对象、经济性质以及作用结果均有较大差异,但二者对企业财务绩效均有提升作用;技术性CSR和制度性CSR在对企业财务绩效的提升方面具有协同效应;行业广告强度正向调节技术性CSR和制度性CSR对企业财务绩效的协同效应,当行业广告强度、技术性CSR和制度性CSR均处于高水平时,企业财务绩效最好。Taking a sample of Chinese A share listed enterprises from 2007 to 2011, and combining the Resource - Based View （RBV） with the Stakeholder Theory, the paper builds a 3d interaction model to study the synergistic effect of heterogeneous corporate social responsibilities in the aspect of improving corporate financial performance and the influence of industrial advertising intensity. The study shows： technical CSR and institutional CSR can both improve corporate financial performance, though they differ apparently from each other in effecting objects; technical CSR and institutional CSR have synergistic effects on the promotion of corporate financial performance ; industrial advertising intensity positively moderates the synergistic effects of technical CSR and institutional CSR. That is, corporate financial performance can a- chieve the optimal value when all the three variables （industrial advertising intensity, technical CSR and institutional CSR） achieve high level.

关 键 词：技术性CSR 制度性CSR 财务绩效 行业广告强度 三维交互模型 

分 类 号：F272.1[经济管理—企业管理]