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    Title: 儒家思想, 企業社會責任與企業績效之關連性
    Other Titles: Confucianism, corporate social responsibility and firm performance
    Authors: 洪濬梃;Hung, Chun-Ting
    Contributors: 淡江大學會計學系碩士班
    郭樂平;Kuo, Lo-Pin
    Keywords: 儒家思想;企業社會責任;誠信;企業績效;Confucianism;corporate social responsibility;Integrity;Firm Performance
    Date: 2012
    Issue Date: 2013-04-13 11:31:22 (UTC+8)
    Abstract: 中國大陸在歷經文化背景與經濟制度的轉變後,儒家思想所提倡的誠信觀不再是主流價值,開始以追求經濟價值為主,卻也忽略了以往「利以義取」的精神,導致一連串黑心事件的爆發,使中國成為了不道德的代名詞,此負面效應使中國政府面臨了龐大的國際社會壓力,要求中國正視企業社會責任(CSR)。由於中國儒家思想與西方CSR兩者皆是以誠信為核心精神,提倡「義利雙成」的價值觀,因此中國政府試圖以復興傳統儒家文化美德,鼓吹企業履行CSR,並藉由遴選、政治干預的方式,以樹立CSR模範企業的政策,試圖導正不當經營的風氣,而在中國政府對於CSR履行的政治干預下,企業是否開始正視利害關係人之權益?有鑑於此,本研究旨在探討儒家思想、社會責任與企業績效之關聯性。本研究以中國大陸深滬兩市之A股為研究樣本,以1999-2010財務數據捕捉企業對主要利害關係人(包括消費者、供應商、債權人、股東)之社會責任履行情況做為企業誠信行為表徵代理,再與企業績效之代理指標利用縱橫資料模型(panel data model)進行迴歸分析。另外,考慮政府對CSR政治干預之干擾效果,將企業區分為入選社會責任成分股之企業(SRI)與非SRI企業、國有與私有企業進行分析。本研究發現,(1)對利害關係人社會責任履行程度高的企業,其財務績效有正向顯著之影響;(2)入選SRI之企業,在財務體質方面明顯優於非SRI企業;(3) 入選SRI之企業,其對利害關係人社會責任履行程度較非SRI企業高,並正向影響財務績效;(4)由於國有企業對政府之經濟與社會政策有高度的配合,因此國有企業相較於私有企業在消費者(品質)構面以及供應鏈構面上有較佳之社會績效,並正向影響其財務體質。
    The Chinese Communist Party has tried hard to replace the old feudalistic tradition with the new socialist culture. Confucianism promoing integrity and honesty is no longer a mainstream values, it leads to the outbreak of business sinister events, China has become synonymous with immorality, In order to significantly improve its international image, China is eager to take the Corporate social responsibility (CSR). Both Chinese Confucianism and Western CSR view integrity as the core spirit, with a view to promoting the values of justice. Thus, the Chinese government tried to revive the traditional Confucian culture, virtue, advocating enterprises to fulfill CSR, Moreover, with its political interference, the government established the policy of CSR, trying to rectify the improper commercial operation. This study aims to explore the relevance of Confucianism, social responsibility and firm performance. In this thesis, Shenzhen and Shanghai A-share samples of the 1999-2010 financial data we employed, to capture of key stakeholders of the social responsibility to fulfill as a corporate integrity behavior characterization of proxy, and proxy indicators of corporate performance using panel data model to regression analysis. Also, if we consider the moderating effect of CSR political interference, the enterprise zone is divided into the selected social responsibility index (SRI). Enterprises were analyzed by means of non-SRI companies, state-owned, and private enterprises. What follows are the major discoveries of this thesis: (1) The CSR level which gets higher on the stakeholders has a positive significant effect on its financial performance. (2) SRI enterprises in the financial structure were significantly better than non-SRI enterprises. (3) SRI enterprises, CSR to fulfill stakeholders than the non-high SRI enterprise, and positive impact on financial performance. (4) Because of the state-owned enterprises are under the surveillance of the government and the public, the state-owned enterprises unlike private enterprises have better consumer (quality) dimensions and supply chain dimension of social performance, and positive impacts on its financial health.
    Appears in Collections:[會計學系暨研究所] 學位論文

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