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

【摘要】：隨著經(jīng)濟(jì)全球化的日益推進(jìn)，經(jīng)濟(jì)飛速發(fā)展的同時(shí)，地區(qū)發(fā)展不平衡、貧富差距加大、環(huán)境惡化、資源嚴(yán)重破壞等社會(huì)問題也在頻繁的發(fā)生，社會(huì)對(duì)企業(yè)除了創(chuàng)造經(jīng)濟(jì)價(jià)值外提出了更高的要求，另一方面，企業(yè)在社會(huì)實(shí)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(yuǎn)發(fā)展，，因此，“企業(yè)公民”概念應(yīng)運(yùn)而生。企業(yè)公民行為在企業(yè)社會(huì)責(zé)任的基礎(chǔ)上有了進(jìn)一步的延伸，是一個(gè)將企業(yè)日常經(jīng)營活動(dòng)、公司運(yùn)作、政策制定與社會(huì)基本價(jià)值相結(jié)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(guān)理論的基礎(chǔ)上,理論分析企業(yè)公民行為對(duì)盈利能力的影響，并從企業(yè)公民行為建設(shè)的自利性、他利性及公利性的三個(gè)方面，選取10個(gè)指標(biāo)對(duì)企業(yè)公民行為進(jìn)行測(cè)度，同時(shí)以總資產(chǎn)利潤率、每股收益作為企業(yè)盈利能力的測(cè)度指標(biāo)，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(jìn)行實(shí)證研究分析企業(yè)公民行為對(duì)盈利能力的影響。 實(shí)證研究結(jié)果表明：企業(yè)公民行為整體上呈現(xiàn)對(duì)盈利能力促進(jìn)作用；在體現(xiàn)自利性和他利性的各指標(biāo)中，多數(shù)指標(biāo)均表現(xiàn)出對(duì)盈利能力的促進(jìn)作用，而個(gè)別指標(biāo)的抑制作用與指標(biāo)自身特點(diǎn)有必然關(guān)系；企業(yè)對(duì)市場(chǎng)的貢獻(xiàn)這一公利性指標(biāo)促進(jìn)企業(yè)盈利，但對(duì)社會(huì)的貢獻(xiàn)這一公利性指標(biāo)卻表現(xiàn)為對(duì)盈利能力的“弱負(fù)效應(yīng)”。最后，本文提出了加強(qiáng)企業(yè)公民行為建設(shè)，促進(jìn)企業(yè)盈利能力增長與企業(yè)公民行為建設(shè)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(xué)位授予單位】：南京航空航天大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F270;F275;F224

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