企業社會責任報告中人力管理水準與財務績效之關聯性 : 以中國企業為例

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Title:	企業社會責任報告中人力管理水準與財務績效之關聯性 : 以中國企業為例
Other Titles:	Enhanced effect of CSR's human management level on its financial performance : evidence from China
Authors:	楊貫真;Yang, Kuang-Chen
Contributors:	淡江大學會計學系碩士班葉金成
Keywords:	企業社會責任;人力資源管理;企業財務績效;中國;corporate social responsibility;human resource management;Corporate Financial Performance;China
Date:	2011
Issue Date:	2011-12-28 18:23:02 (UTC+8)
Abstract:	過去針對企業社會責任報告所揭露之人力管理水準對財務績效的影響之研究幾乎沒有。根據利害關係人理論，其所涉及的「人力」遠多過傳統人力資源管理理論所論及的人力，而企業社會責任揭露之人力管理水準是否能增強傳統人力管理水準對財務績效的影響，在人力資源管理的議題上是值得關注的。基此，本研究之目的在於了解中國企業傳統人力管理水準對財務績效的影響，進而瞭解企業社會責任之人力管理水準是否有增加影響財務績效之作用，做為企業從事傳統人力資源管理之外，是否要積極推動企業社會責任之人力資源管理工作的參考。本研究以2008年及2009年於中國企業社會責任網有發佈企業社會責任報告書之公司為樣本，以內容分析法將企業社會責任報告書中有揭露關於員工權益構面的項目予以評分，以它作為企業社會責任之人力資源管理水準之代理變數，並以t檢定檢視國營企業和民營企業，以及製造業和非製造業對企業社會責任的人力資源管理水準是否有差異，再以評分結果檢視與財務績效間的關係。結果顯示，企業社會責任之人力資源管理能夠增進財務績效，另外國營企業比起民營企業在促進就業、反對歧視及薪酬公平與員工培訓等項目上，有顯著差異，而製造業與非製造業之人力管理水準上並無顯著差異。 Little research is done to understand about the effect of corporate social responsibility’s(CSR) human management level on the corporate financial performance in previous years. The “human ” involved in stakeholder theory is much more than traditional human resource management to talk about, however, is CSR’s human resource management can enhance the effect of traditional human resource management(THRM)on financial performance? It’s the issue worth to concern with. Therefore, this study’s purpose is to understand the effect of China’s THRM on its financial performance, and explores whether CSR oriented human resource management(CHRM) enhance the influence on financial performance or not. As corporate engaged in THRM, whether the corporate is to actively promote the work of CHRM. CSR reports is collected from China’s CSR internet website at 2008 and 2009 , coding about the right of employee by content analysis. Then, used regression and t-test to discuss the relationship between CSR and financial performance. Result show that CHRM promote financial performance. In items of facilitating employment, opposing prejudices, advocating fair compensation, and staff training, state-owned enterprise significantly exhibit higher level of disclosure relative to private-owned enterprise. However, the split between manufacture industry and non-manufacture industry does not show a significant difference in disclosure level.
Appears in Collections:	[Graduate Institute & Department of Accounting] Thesis

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