企业社会责任对海外收入的影响效应研究——以林业企业为例  

Research on the Effect of Social Responsibility of Enterprises on Overseas Income:Take Forestry Enterprises as an Example

作　　者：孙力干 丁华[2] SUN Li-gan;DING Hua(China Merchants Group Finance Co.,Ltd.,Beijing 518067,China;College of Economics and Management,Northeast Forestry University,Harbin Heilongjiang 150040,China)

机构地区：[1]招商局集团财务有限公司,北京518067 [2]东北林业大学经济管理学院,黑龙江哈尔滨150040

出　　处：《技术经济与管理研究》2023年第3期60-64,共5页Journal of Technical Economics & Management

摘　　要：文章运用实证分析的方法,对2015—2020年中国林业上市公司进行了实证分析,探讨了中国林业上市公司社会责任承担与海外收入的关系和作用机制。研究发现:对于林业上市公司而言,林业上市公司社会责任与其海外收入呈显著正相关,即林业企业积极履行社会责任有利于提高海外收入水平;林业企业提高社会责任水平不仅可以直接提升海外收入水平,还可以间接通过提升企业竞争力来促进海外收入的增长。即企业竞争力在林业上市公司社会责任承担与海外收入之间发挥显著的正向中介作用。文章研究结果不仅有助于督促林业企业积极履行社会责任,还有助于企业通过提升自身竞争力合理拓宽海外市场,以提升企业的海外收入水平。This paper uses the method of empirical analysis to make an empirical analysis of China's forestry listed companies from 2015 to 2020,and discusses the relationship and mechanism between social responsibility and overseas income of China's forestry listed companies.The research finds that:For the forestry listed companies,the social responsibility of the forestry listed companies is significantly positively related to their overseas income,that is,the forestry enterprises'active performance of social responsibility is conducive to improving the level of overseas income.Improving the level of social responsibility of forestry enterprises can not only directly improve the level of overseas income,but also indirectly promote the growth of overseas income by improving the competitiveness of enterprises.That is,the competitiveness of enterprises plays a significant positive intermediary role between the social responsibility of listed forestry companies and their overseas income.The results of this study not only help to urge forestry enterprises to actively fulfill their social responsibilities,but also help enterprises to expand their overseas markets reasonably by improving their own competitiveness,so as to improve their overseas income level.

关 键 词：林业企业社会责任 海外收入 企业竞争力 

分 类 号：F832.5[经济管理—金融学]