利益相关者管理对企业财务绩效的影响研究
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摘要
企业利益相关者管理是企业经营实践中重要的公司治理与战略管理工具,国内外企业管理实践领域与学术研究界一直致力于相关领域的深入研究与探讨。
目前,我国企业在利益相关者管理上采取的管理方式处于比较零乱的局面,论文首先提出了适应我国企业利益相关者管理、基于企业利益相关者的属性细分的多属性三分法,对样本公司主要利益相关者的属性进行均值比较及T检验(Paired-samples T test),最后结合实例对企业主要利益相关者分类运用AHP进行实证分析。结果揭示我国企业主要利益相关者构成虽然基本与国外研究成果相一致,但却形成自身的鲜明特色,那就是企业债权人与政府这类企业利益相关者的重要性程度远超过以往研究成果的数据,这种主要利益相关者的构成对于企业经营管理中利益相关者取向有较大的负面影响。
我国企业利益相关者管理领域的实证研究主要是通过评测企业社会责任绩效来分析企业利益相关者对公司经营的影响,但其未计公司经营环境变化和其它相关因素的影响,难以考察企业建立、维持利益相关者关系对企业财务绩效的影响及企业利益相关者管理的绩效。论文从企业主要利益相关者的多属性细分其构成与利益相关者管理相关概念模型出发,对于影响企业财务绩效的企业主要利益相关者的影响进行规范分析,逐步揭示企业主要利益相关者与企业战略影响公司财务绩效的内在机理,并建立了一个企业主要利益相关者与企业战略影响影响公司财务绩效的概念模型,剖析了我国企业主要利益相关者与企业战略对于公司财务绩效的影响方式,探究了企业主要利益相关者、公司战略对应企业财务绩效的影响特征,文章从公司财务绩效的相关指标形成的逆向效应的视角出发,诠释了我国企业利益相关者管理中所存缺陷的形成机理,为我国企业主要利益相关者管理与决策提供了新的思路。
论文还针对前面提出的概念模型及相关规范分析,通过考察一段时间内企业主要利益相关者管理对企业财务绩效的影响机理建立多元回归线性方程,探索企业主要利益相关者关系变量、公司战略变量在控制企业经营环境变量之后对于企业财务绩效的影响程度,提出了企业主要利益相关者关系变量、公司战略变量具有交互作用,从而影响企业财务绩效。研究的结果揭示样本公司在其利益相关者管理上与国外相关研究成果有较大的差异性,呈现出过分重视一些法力属性较强的利益相关者,忽视了紧急属性较高的利益相关者,这样容易为企业长期稳定的持续增长带来重要影响,这说明了我国企业利益相关者管理策略存在较严重的缺陷；同时也为后续研究企业利益相关者管理的研究者与实践管理者提供了一个探索方向。
Firm stakeholder management is an important instrument for a company's operation and strategic management in the business practices. The fields of practice and academic research of business management at home and abroad are dedicated to the deep research and discussion of the relevant field.
Recently, the methods used in stakeholder management by firms in China are in disorder. In the beginning, this thesis pointed out the multi-attribute trichotomy which is suitable for China's stakeholder management and based on the classification of the attribute of firm stakeholders, did the mean value comparison and T test (Paired-samples T test) on the firm stakeholders'attributes, and used AHP to proceed empirical research on the classification of main stakeholders with examples. The results indicated that although the composition of China's firm stakeholders is as same as the result of foreign scholars' researches, it has its own characteristics which is that the stakeholders such as creditors and government are playing more important roles than the previous research found and this composition has a great negative influence in the orientation of stakeholders in the business management.
The practice research of firm stakeholder management in China is mainly analyzing the influence of stakeholder in business operation by measuring the firm's social responsibility performance, ignoring the operation environment and other factors.
Starting from the multi-attribute classification of stakeholders and the stakeholder management related models, this thesis analyzed the influence of stakeholders in firm financial performance, gradually revealed the inner connection of firm financial performance with stakeholders and firm strategy, built a conceptual model of stakeholders' influence in the financial performance, analyzed how stakeholders and firm strategy influence the financial performance in China, and made a inquiry on the features of the influence of stakeholders and the firm strategy in financial performance. In the perspective of the adverse affects formed by the relevant index of financial performance, this thesis explained the source of the existed defect of stakeholder management in China, offering a new method for China's firm stakeholder management and decision.
Referring to the conceptual model and relevant normative analysis previously mentioned, this thesis built a multiple regression linear equation by examining the mechanization of firm stakeholders'influence in financial performance, researching the extent of the influence of stakeholder relationship variable and strategy variable in financial performance after controlling operation environment, pointed out that the stakeholder relationship variable and strategy variable have interaction effect, thus influence the financial performance. The result of the practice research indicated that the sample firms'stakeholder management is different from the results of some foreign researches-over emphasizing some stakeholders that have stronger legitimacy while ignoring the stakeholders that have higher urgent attribute, which will severely influence the long-term and continuous development of the firm. This suggests that China's stakeholder management strategy has severe defect, and in the meantime provides a new direction for the following researchers and managers to study the firm stakeholder management.
目前,我国企业在利益相关者管理上采取的管理方式处于比较零乱的局面,论文首先提出了适应我国企业利益相关者管理、基于企业利益相关者的属性细分的多属性三分法,对样本公司主要利益相关者的属性进行均值比较及T检验(Paired-samples T test),最后结合实例对企业主要利益相关者分类运用AHP进行实证分析。结果揭示我国企业主要利益相关者构成虽然基本与国外研究成果相一致,但却形成自身的鲜明特色,那就是企业债权人与政府这类企业利益相关者的重要性程度远超过以往研究成果的数据,这种主要利益相关者的构成对于企业经营管理中利益相关者取向有较大的负面影响。
我国企业利益相关者管理领域的实证研究主要是通过评测企业社会责任绩效来分析企业利益相关者对公司经营的影响,但其未计公司经营环境变化和其它相关因素的影响,难以考察企业建立、维持利益相关者关系对企业财务绩效的影响及企业利益相关者管理的绩效。论文从企业主要利益相关者的多属性细分其构成与利益相关者管理相关概念模型出发,对于影响企业财务绩效的企业主要利益相关者的影响进行规范分析,逐步揭示企业主要利益相关者与企业战略影响公司财务绩效的内在机理,并建立了一个企业主要利益相关者与企业战略影响影响公司财务绩效的概念模型,剖析了我国企业主要利益相关者与企业战略对于公司财务绩效的影响方式,探究了企业主要利益相关者、公司战略对应企业财务绩效的影响特征,文章从公司财务绩效的相关指标形成的逆向效应的视角出发,诠释了我国企业利益相关者管理中所存缺陷的形成机理,为我国企业主要利益相关者管理与决策提供了新的思路。
论文还针对前面提出的概念模型及相关规范分析,通过考察一段时间内企业主要利益相关者管理对企业财务绩效的影响机理建立多元回归线性方程,探索企业主要利益相关者关系变量、公司战略变量在控制企业经营环境变量之后对于企业财务绩效的影响程度,提出了企业主要利益相关者关系变量、公司战略变量具有交互作用,从而影响企业财务绩效。研究的结果揭示样本公司在其利益相关者管理上与国外相关研究成果有较大的差异性,呈现出过分重视一些法力属性较强的利益相关者,忽视了紧急属性较高的利益相关者,这样容易为企业长期稳定的持续增长带来重要影响,这说明了我国企业利益相关者管理策略存在较严重的缺陷；同时也为后续研究企业利益相关者管理的研究者与实践管理者提供了一个探索方向。
Firm stakeholder management is an important instrument for a company's operation and strategic management in the business practices. The fields of practice and academic research of business management at home and abroad are dedicated to the deep research and discussion of the relevant field.
Recently, the methods used in stakeholder management by firms in China are in disorder. In the beginning, this thesis pointed out the multi-attribute trichotomy which is suitable for China's stakeholder management and based on the classification of the attribute of firm stakeholders, did the mean value comparison and T test (Paired-samples T test) on the firm stakeholders'attributes, and used AHP to proceed empirical research on the classification of main stakeholders with examples. The results indicated that although the composition of China's firm stakeholders is as same as the result of foreign scholars' researches, it has its own characteristics which is that the stakeholders such as creditors and government are playing more important roles than the previous research found and this composition has a great negative influence in the orientation of stakeholders in the business management.
The practice research of firm stakeholder management in China is mainly analyzing the influence of stakeholder in business operation by measuring the firm's social responsibility performance, ignoring the operation environment and other factors.
Starting from the multi-attribute classification of stakeholders and the stakeholder management related models, this thesis analyzed the influence of stakeholders in firm financial performance, gradually revealed the inner connection of firm financial performance with stakeholders and firm strategy, built a conceptual model of stakeholders' influence in the financial performance, analyzed how stakeholders and firm strategy influence the financial performance in China, and made a inquiry on the features of the influence of stakeholders and the firm strategy in financial performance. In the perspective of the adverse affects formed by the relevant index of financial performance, this thesis explained the source of the existed defect of stakeholder management in China, offering a new method for China's firm stakeholder management and decision.
Referring to the conceptual model and relevant normative analysis previously mentioned, this thesis built a multiple regression linear equation by examining the mechanization of firm stakeholders'influence in financial performance, researching the extent of the influence of stakeholder relationship variable and strategy variable in financial performance after controlling operation environment, pointed out that the stakeholder relationship variable and strategy variable have interaction effect, thus influence the financial performance. The result of the practice research indicated that the sample firms'stakeholder management is different from the results of some foreign researches-over emphasizing some stakeholders that have stronger legitimacy while ignoring the stakeholders that have higher urgent attribute, which will severely influence the long-term and continuous development of the firm. This suggests that China's stakeholder management strategy has severe defect, and in the meantime provides a new direction for the following researchers and managers to study the firm stakeholder management.
引文
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