本文選題：企業(yè)公民行為　切入點：盈利能力　出處：《南京航空航天大學》2014年碩士論文　論文類型：學位論文

【摘要】：隨著經濟全球化的日益推進，經濟飛速發(fā)展的同時，地區(qū)發(fā)展不平衡、貧富差距加大、環(huán)境惡化、資源嚴重破壞等社會問題也在頻繁的發(fā)生，社會對企業(yè)除了創(chuàng)造經濟價值外提出了更高的要求，另一方面，企業(yè)在社會實踐中也越來越發(fā)現(xiàn)單純的逐利行為并不利于自身的長遠發(fā)展，，因此，“企業(yè)公民”概念應運而生。企業(yè)公民行為在企業(yè)社會責任的基礎上有了進一步的延伸，是一個將企業(yè)日常經營活動、公司運作、政策制定與社會基本價值相結合的行為方式。 本文在闡述企業(yè)公民行為及盈利能力相關理論的基礎上,理論分析企業(yè)公民行為對盈利能力的影響，并從企業(yè)公民行為建設的自利性、他利性及公利性的三個方面，選取10個指標對企業(yè)公民行為進行測度，同時以總資產利潤率、每股收益作為企業(yè)盈利能力的測度指標，采用偏最小二乘回歸法，選取江蘇省161家上市公司為樣本進行實證研究分析企業(yè)公民行為對盈利能力的影響。 實證研究結果表明：企業(yè)公民行為整體上呈現(xiàn)對盈利能力促進作用；在體現(xiàn)自利性和他利性的各指標中，多數(shù)指標均表現(xiàn)出對盈利能力的促進作用，而個別指標的抑制作用與指標自身特點有必然關系；企業(yè)對市場的貢獻這一公利性指標促進企業(yè)盈利，但對社會的貢獻這一公利性指標卻表現(xiàn)為對盈利能力的“弱負效應”。最后，本文提出了加強企業(yè)公民行為建設，促進企業(yè)盈利能力增長與企業(yè)公民行為建設雙增長的建議。
[Abstract]:With the development of economic globalization and the rapid development of economy, social problems such as imbalance of regional development, widening gap between rich and poor, deterioration of environment and serious destruction of resources are also occurring frequently. In addition to creating economic value, the society has put forward higher requirements. On the other hand, in social practice, enterprises have increasingly found that simple profit-seeking is not conducive to their long-term development. Therefore, the concept of "corporate citizenship" emerges as the times require. Corporate citizenship behavior has a further extension on the basis of corporate social responsibility. A behavior that combines policy making with the basic values of society. On the basis of expounding the related theories of corporate citizenship behavior and profitability, this paper analyzes the influence of corporate citizenship behavior on profitability, and analyzes the three aspects of self-interest, other-benefit and commonality of corporate citizenship behavior construction. Ten indexes are selected to measure corporate citizenship behavior. At the same time, the profit margin of total assets and earnings per share are taken as indicators of corporate profitability, and the partial least square regression method is used to measure the profitability of enterprises. A sample of 161 listed companies in Jiangsu Province was selected to analyze the impact of corporate citizenship behavior on profitability. The empirical results show that corporate citizenship behavior plays an integral role in promoting profitability, and in the indicators of self-interest and profit-making, most of the indicators have positive effects on profitability. The inhibition effect of individual indicators has a certain relationship with the characteristics of the indicators, and the contribution of enterprises to the market is a public benefit index, which promotes the profits of enterprises. However, the contribution to the society is shown as a "weak negative effect" on the profitability. Finally, this paper puts forward some suggestions to strengthen the construction of corporate citizenship behavior and to promote the growth of corporate profitability and corporate citizenship behavior.
【學位授予單位】：南京航空航天大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F270;F275;F224

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