企业社会责任行为对财务绩效的作用机制及其权变条件研究  

On the Mechanism and Contingency Conditions of Corporate Social Responsibility Behavior on Financial Performance

作　　者：邓德军[1,2] 罗元凤 DENG De-jun;LUO Yuan-feng(Guangxi University,Nanning 530004,China;Key Laboratory of Interdisciplinary Science of Statistics and Management(Guangxi University),Education Department of Guangxi,Nanning 530004,China;Guangxi Vocational University of Agriculture,Nanning 530007,China)

机构地区：[1]广西大学,广西南宁530004 [2]广西高校统计与管理交叉科学重点实验室,广西南宁530004 [3]广西农业职业技术大学,广西南宁530007

出　　处：《浙江工商职业技术学院学报》2023年第4期1-8,共8页Journal of Zhejiang Business Technology Institute

基　　金：国家自然科学基金地区项目“零售商创新性对顾客契合行为作用机制研究:自我决定满足的视角”(编号71962002);广西哲学社会科学规划研究课题“数字经济驱动广西农产品供应链大中小企业融通发展模式研究”(编号3FGL017)阶段性研究成果。

摘　　要：通过确定企业社会责任行为对财务绩效的潜在过程、制度环境和相关参与者的影响,可以从关系机制和能力机制的视角探讨企业社会责任对财务绩效的作用,进而分析这些机制背后的假设及其权变条件。研究结果表明,企业社会责任行为对财务绩效的作用机制具有多样性,并受到一定条件的制约。对现有社会责任与财务绩效关系的研究进行扩展,有助于解释现有混合结果,并为未来更关注条件和背景的研究提供新的理论依据。The paper examines the view that CSR will lead to the improvement of financial performance.By identifying the potential process,institutional environment and relevant actors that CSR behavior influences financial performance,we explore how CSR affects financial performance from the perspective of relational mechanism and capability mechanism and analyze the assumptions behind these mechanisms.We propose that the mechanism of corporate social responsibility on financial performance is diverse and conditional.This study expands the existing research on the relationship between social responsibility and financial performance,helps to explain the mixed results of the two and provides a new theoretical basis for the future research in this field.

关 键 词：企业社会责任 财务绩效 作用机制 权变条件 

分 类 号：F275.2[经济管理—企业管理]