本文選題：企業(yè)社會(huì)責(zé)任　切入點(diǎn)：市場(chǎng)價(jià)值　出處：《求索》2017年05期 　論文類型：期刊論文

【摘要】：企業(yè)社會(huì)責(zé)任能否為企業(yè)創(chuàng)造價(jià)值一直存在爭(zhēng)議,以往有關(guān)兩者之間關(guān)系的實(shí)證研究結(jié)果也相互矛盾。選取2010-2013年中國(guó)深滬A股市場(chǎng)的上市公司作為研究樣本,基于投資者視角考察了研發(fā)投入這一重要的營(yíng)銷戰(zhàn)略杠桿如何影響企業(yè)社會(huì)責(zé)任創(chuàng)造企業(yè)市場(chǎng)價(jià)值。實(shí)證結(jié)果顯示,企業(yè)社會(huì)責(zé)任不能直接提高企業(yè)市場(chǎng)價(jià)值,但企業(yè)社會(huì)責(zé)任在研發(fā)投入的調(diào)節(jié)下能正向影響企業(yè)的市場(chǎng)價(jià)值。這說(shuō)明企業(yè)內(nèi)部戰(zhàn)略和資源與外部企業(yè)社會(huì)責(zé)任行動(dòng)的結(jié)合能發(fā)揮戰(zhàn)略協(xié)同效應(yīng),管理者不應(yīng)糾結(jié)于"企業(yè)社會(huì)責(zé)任能否為企業(yè)創(chuàng)造價(jià)值",而應(yīng)思考"企業(yè)社會(huì)責(zé)任如何為企業(yè)創(chuàng)造價(jià)值"。
[Abstract]:Whether corporate social responsibility can create value for enterprises has always been controversial, and the results of previous empirical studies on the relationship between the two are contradictory. The listed companies in the Shanghai and Shenzhen A-share markets in China from 2010 to 2013 were selected as the research samples. From the perspective of investors, this paper examines how R & D investment, an important marketing strategic lever, affects corporate social responsibility (CSR) to create corporate market value. The empirical results show that CSR can not directly improve corporate market value. However, corporate social responsibility (CSR) can positively affect the market value of enterprises under the regulation of R & D input, which indicates that the combination of internal strategy and resources with external CSR actions can play a strategic synergistic effect. Managers should not dwell on whether corporate social responsibility can create value for enterprises, but should think about how corporate social responsibility can create value for enterprises.
【作者單位】： 武漢大學(xué)經(jīng)濟(jì)與管理學(xué)院;湖南理工學(xué)院經(jīng)管系;湖南師范大學(xué)旅游學(xué)院;
【基金】：湖南省哲學(xué)社會(huì)科學(xué)基金青年項(xiàng)目(16YBQ051)
【分類號(hào)】：F270;F273.1;F275

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本文編號(hào)：1604004