动态能力视角下国际智力资本对企业社会绩效的影响  

Research on the Influence Mechanism of International Intellectual Capital on Corporate Social Performance from the Perspective of Dynamic Capability

作　　者：姜丽群 梁远谏[1] 张新蕾 Jiang Liqun;Liang Yuanjian;Zhang Xinlei(International Business School of Jinan University,Zhuhai 519070,China;Research Center of Low Carbon Economy for Guangzhou Region,Jinan University,Guangzhou 510632,China)

机构地区：[1]暨南大学国际商学院,广东珠海519070 [2]暨南大学广州区域低碳经济重点研究基地,广东广州510632

出　　处：《中国科技论坛》2022年第8期119-127,共9页Forum on Science and Technology in China

基　　金：国家社会科学基金重点项目“互联网平台型企业社会责任问题研究”(18AGL011);教育部人文社会科学规划项目“企业社会责任(CSR/CSI)权变响应行为研究”(17YJA630036);国家社会科学基金一般项目“临退休管理者心理退休内容结构及其相关研究”(20BGL146)。

摘　　要：智力资本如何影响企业社会绩效,现有研究存在较大争议。本文基于动态能力理论,提出跨国企业国际智力资本动态转换为企业内部能力从而影响社会绩效的观点,并运用2010—2018年上市公司A股面板数据建立中介模型进行实证。研究结论是:国际智力资本积累有利于提升企业社会绩效,即跨国企业积累的国际人力资本和国际关系资本越多,企业社会绩效越高,而结构资本包括CSR组织流程和CSR创新能力对此具有部分中介作用。这说明,为了提升竞争优势,跨国企业不仅要善于获取和利用国际智力资本,而且要构建促进国际资源或能力向企业内部转换的管理体制。How does intellectual capital affect corporate social performance?The conclusions of existing studies are controversial.Based on the dynamic capability theory,this paper puts forward the view that international intellectual capital is dynamically transformed into internal capabilities,and thus affecting social performance.We use a panel data from 2010 to 2018 of listed companies to establish an intermediary model for empirical study and conclude:the accumulation of international intellectual capital is conducive to improving company s the social performance,that is,the more international human capital and international relationship capital accumulated,the higher the social performance of the enterprise achieves.The structural capital including the CSR organizational processes and CSR innovation ability plays a partial intermediary role in that.This indicates that in order to strengthen competitive advantages,multinational enterprises not only need to specialize in acquiring and utilizing international intellectual capital,but also ought to build a management system that enhances the internal conversion of international resources or capabilities.

关 键 词：智力资本 企业社会绩效 动态能力 

分 类 号：F061.2[经济管理—政治经济学]