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基于主要利益相关者关系质量的中小企业业绩转向成功影响因素研究
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摘要
中小企业已经成为我国经济发展的重要力量,但是更容易受到财务困境的影响,特别是2007年发生金融危机以来,中小企业的死亡率更是居高不下。当业绩下滑时,中小企业如何从生存困境中摆脱出来,利益相关者理论认为,企业的利益相关者影响着企业的生存与发展,保持与利益相关者之间的紧密关系是帮助企业走出困境的重要推动力量。
     文章首先从利益相关者理论、关系质量、业绩转向管理及利益相关者与业绩转向之间的关系等方面进行综述,在此基础上分析了主要利益相关者的关系质量对业绩转向成功的影响,构建了概念模型,提出了相应的研究假设。根据中小企业与不同主要利益相关者之间的互动关系特征,描述了中小企业与供应商、顾客、债权人、政府、普通员工、管理者、股东的关系质量。文章选取具有转向特征的中小企业为研究对象,以诸暨、长沙两地区企业作为研究的样本来源,运用SPSS16.0与LISREL8.51软件,实证分析了主要利益相关者关系质量与中小企业业绩转向成功的关系,得出企业与供应商、顾客、股东之间的承诺与沟通,企业与债权人之间的承诺与参与治理,企业与政府之间的沟通与信任,企业与普通员工、管理者之间的承诺与信任,对中小企业摆脱业绩困境有着积极影响。根据上述结论,文章提出了中小企业在转向过程中改善利益相关者关系质量的管理建议。
SMEs have become an important force in China's economic development, but more vulnerable to the impact of financial distress, particular since the 2007 financial crisis, the mortality rate of SMEs is even higher, when their performance decline, how to live off the hook, By stakeholder theory we can see, the enterprise's stakeholders affect the survival and development of enterprises,and maintain the close relationship with stakeholders is a major driving force out of the woods.
     First, This article reviewe stakeholder theory, relationship quality, turnaround management and the relationship between stakeholder and turnaround etc, on this basis analysis the relationship quality of key stakeholders impact turnaround successfully, builds a conceptual model,a corresponding research hypothesis is Proposed, According to characterization between the SMEs with various key stakeholders describe the relationship quality between turnaround SMEs with suppliers,customers,creditors,government,generalemployees,manage rs, shareholders. By applying SPSS16.0 and LISREL8.51 software, this paper select SMEs with turnaround characteristics as the research object,make Zhuji, Changsha as a source of the study area, empirical analysis of the relationship between key stakeholders' relationship quality and SMEs successful turnaround, gives the conclusion that commitment and communication between company and suppliers, customers, shareholders, commitment between the company and the creditor and the creditor participate in governance, communication and trust between the company and the Government, commitment and trust between the company and ordinary workers, commitment, trust and managers participate in the governance between the company and the management will have a positive impact on leaving off the plight for SMEs, according to the above conclusions,the paper put forward the management recommendations improving the quality of stakeholder relations for SMEs in turnaround.
引文
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