員工流動率、經營環境與企業社會責任之關連性 : 中國大陸企業之實證

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Title:	員工流動率、經營環境與企業社會責任之關連性 : 中國大陸企業之實證
Other Titles:	Relationship among employee turnover, operating environment, and corporate social responsibility : the evidence from China
Authors:	許育慈;Hsu, Yu-Tsz
Contributors:	淡江大學會計學系碩士班謝宜樺;Hsieh, Yi-Hua
Keywords:	企業社會責任;員工流動率;中國;corporate social responsibility;turnover;China
Date:	2013
Issue Date:	2014-01-23 14:05:40 (UTC+8)
Abstract:	中國大陸在歷經改革開放後，轉型經濟所帶來的環境變動引發勞動市場重大變革；另一方面，企業社會責任的概念在中國萌芽，承擔社會責任已是多數企業刻不容緩的議題。結合以上概念，本研究擬從三個層次來探討影響員工流動率的重要決定因素，包括企業內部執行企業社會責任的程度、企業經營結果以及整體經營環境變動。針對中國2008至2011年間發佈之企業社會責任報告書，以內容分析法進行評分作為企業社會責任中人力資源管理水準，並透過台灣經濟新報-中國模組及中國政府之各官方網站，以獲取所需相關變數資料。實證結果顯示在單獨考量企業經營結果、環境變動及企業社會責任中人力資源管理水準影響下，均對員工流動率造成顯著影響效果，且國營企業受影響程度高於民營企業；而企業社會責任中人力資源管理水準的導入確實能增加對中國員工流動率的解釋能力，且民營企業受影響程度明顯高於國營企業。 After China reform and opening, environmental changes resulting from economic restructuring caused labor movement. In addition, the concept of corporate social responsibility entered China, and become the most urgent business issues. Combining these concepts, this study intends to explore the impact of turnover, an important determinant of three levels, including the degree of internal implementation of corporate social responsibility, the operational results of the enterprise, as well as changes in the overall business environment. Corporate Social Responsibility Report for release in China from 2008 to 2011. We rate corporate social responsibility in human resources management standards through content analysis, and get information of all relevant variables through the TEJ- China and the Chinese government''s official website. The results showed that business, environmental movements and corporate social responsibility significantly influence turnover, and state-owned enterprises affected higher than private enterprises. Furthermore, human resource management in China can indeed increase the explanatory of turnover, and private enterprises cast a greater significant effect compared to the state-owned enterprises
Appears in Collections:	[Graduate Institute & Department of Accounting] Thesis

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