【摘要】：本文選取國資委下屬上市公司2011-2015年的數(shù)據(jù)作為樣本,研究企業(yè)社會責(zé)任、綜合競爭力與商業(yè)信用融資三者之間的關(guān)系,并進(jìn)一步檢驗企業(yè)綜合競爭力在社會責(zé)任與商業(yè)信用融資之間的中介效應(yīng)。研究結(jié)果表明:企業(yè)承擔(dān)社會責(zé)任的水平與企業(yè)綜合競爭力以及獲得的商業(yè)信用融資機(jī)會均呈正相關(guān)關(guān)系;綜合競爭力在企業(yè)社會責(zé)任與獲取商業(yè)信用融資機(jī)會的正向關(guān)系中具有不完全中介效應(yīng),即在企業(yè)通過履行社會責(zé)任而贏得商業(yè)信用融資機(jī)會的過程中,部分是通過提升綜合競爭力來實現(xiàn)的。
[Abstract]:This paper selects the data of listed companies under SASAC from 2011 to 2015 as a sample to study the relationship among corporate social responsibility, comprehensive competitiveness and commercial credit financing. And further test the intermediary effect of comprehensive competitiveness between social responsibility and commercial credit financing. The results show that: the level of corporate social responsibility is positively correlated with the overall competitiveness of the enterprise and the commercial credit financing opportunities; Comprehensive competitiveness has incomplete intermediary effect in the positive relationship between corporate social responsibility and obtaining commercial credit financing opportunities, that is, in the process of enterprises winning commercial credit financing opportunities by fulfilling social responsibility. Part of this is achieved through the promotion of comprehensive competitiveness.
【作者單位】： 黑龍江八一農(nóng)墾大學(xué)會計學(xué)院;
【基金】：黑龍江省哲學(xué)社會科學(xué)研究規(guī)劃年度項目(項目編號:14B016) 學(xué)成引進(jìn)人才科研啟動計劃(項目編號:XDB2012-11)階段性研究成果
【分類號】：F270;F275;F832.4
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本文編號：2466470