企业社会责任价值驱动机理及实证研究
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摘要
本文运用企业管理学、契约经济学、制度经济学、财务会计学、博弈论等相关理论与方法，系统、深入地研究了企业社会责任的价值驱动问题。论文是沿着理论分析——实证检验——政策建议的研究框架进行的。首先，对企业社会责任的价值驱动机理从经济理论根源、与价值增值的博弈、提升企业价值的动力等方面进行了理论研究；其次，选择上市公司2010-2012年的面板数据和权威机构的社会责任数据，对企业社会责任绩效与与企业价值的相关性进行了三级实证检验；最后，构建了政府——企业——社会“三位一体”协同框架下的企业社会责任管理与可持续价值提升的协同政策，为激励和约束企业在利益机制的引导下积极履行社会责任建立机制环境。
By using herein related theories and methods of enterprise management, contracteconomics, institutional economics, financial accounting, and game theory, asystematic and in-depth research is made on the topic of value-driven corporate socialresponsibility. The research is carried out in the framework of theoretical analysis,empirical test, and policy suggestions. Firstly, theoretical research is made onvalue-driven mechanism of corporte social responsibility from the aspects ofeconomic theoretical origin, gaming with value-added, and dynamics to promoteenterprise value. Secondly, choosing panel data of listed companies in the years2010-2012and social responsibility data from authority institutions, three-levelempirical tests are made on the correlation between corporate social responsibilityperformance and enterprise value. Finally, the synergic policy is establishedconcerning corporate social responsibility management and sustainable valuepromotion under the trinity synergic framework of government, enterprise, andsociety, to establish the incentive and restraint mechanism environment for enterprisesto actively perform social responsibility driven by benefit mechanism.
By using herein related theories and methods of enterprise management, contracteconomics, institutional economics, financial accounting, and game theory, asystematic and in-depth research is made on the topic of value-driven corporate socialresponsibility. The research is carried out in the framework of theoretical analysis,empirical test, and policy suggestions. Firstly, theoretical research is made onvalue-driven mechanism of corporte social responsibility from the aspects ofeconomic theoretical origin, gaming with value-added, and dynamics to promoteenterprise value. Secondly, choosing panel data of listed companies in the years2010-2012and social responsibility data from authority institutions, three-levelempirical tests are made on the correlation between corporate social responsibilityperformance and enterprise value. Finally, the synergic policy is establishedconcerning corporate social responsibility management and sustainable valuepromotion under the trinity synergic framework of government, enterprise, andsociety, to establish the incentive and restraint mechanism environment for enterprisesto actively perform social responsibility driven by benefit mechanism.
引文
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