摘要
改革开放以来,我国中小企业蓬勃发展,在国民经济中占有越来越重要的地位。中小企业的极大发展为我国经济的腾飞提供了长足的动力,中小企业的成长是我国国民经济协调发展的重要基础和社会长期稳定的重要保证。而企业履行社会责任作为推动企业与社会、环境和谐发展的时代潮流,已经得到政府、社会和企业的高度关注。为促进中小企业发展,把握企业的发展成长与企业承担社会责任的关系,特别是把握不同发展阶段的中小企业成长性与企业社会责任的关系尤显重要。中小企业承担社会责任与其成长性关系如何,是政府科学引导企业承担社会责任和企业自觉合理地承担社会责任的有力依据,也是保证中小企业良性发展、促进中小企业成长为优质企业的基础。
本文剖析了我国企业社会责任的内容结构,在借鉴以往指标体系的同时,采用因子分析法分析了通过专家、企业家等问卷调查获得的数据,构建了由26个评价指标组成的我国中小企业社会责任评价量表,弥补了以往指标体系国情适合度、覆盖面等方面的不足；探讨了我国中小企业成长性指标评价体系,用因子分析法建立了由1个一级指标、3个二级指标、10个三级指标构成的中小企业成长性评价体系；运用结构方程模型的方法,分析了中小企业创建期、发展期、成熟期的企业社会责任与成长性之间的关系,填补了中小企业社会责任与成长性关系实证研究的空白。
研究表明,在中小企业发展的三个阶段,经济责任和企业成长性是正相关的,法律责任始终与企业规模扩张能力和获利能力呈正相关关系,而与资金周转能力的负相关系数逐步变小。相对于经济责任和法律责任,可持续发展责任和企业成长性之间的关系变化较大,在企业的创建阶段,可持续发展责任和企业的成长性在总体上是负相关关系,但随着企业的发展,在成长阶段和成熟阶段,可持续发展责任与规模扩张能力和资金周转能力都转变为了正相关的关系,可持续发展责任与获利能力的负相关系数在成长阶段达到峰值后也开始下降,可持续发展责任履行得越好的企业其发展也越好。道德公益责任与企业成长性的关系相对比较复杂,在企业发展的各个阶段,道德公益责任与企业成长性的规模扩张能力和资金周转能力之间都成负相关的关系；但随着企业的不断发展,道德公益责任对企业的规模扩张能力和资金周转能力之间的负相关系数越来越小；道德公益责任与企业获利能力在创建期和成长期虽然没有相关关系,而在成熟期逐渐演变成为了正相关关系,表明履行道德公益责任有利于中小企业成长。
根据研究结论及其分析,论文最后认为,进一步发挥政府监管引导和调节干预作用、完善企业社会责任自律自愿机制和企业社会责任评估报告与社会监督机制,是保证中小企业合理承担社会责任、促进中小企业良性发展的有效途径。
Since the reform and open in China, small and medium-sized enterprises develop well, which is significant guarantee of development base of national economy. Also, they make much more important role in national economy and provide great power for economy promotion in China. The government, society and enterprises pay much attention on the fulfillment of society responsibility of corporate as the impetus of harmonious development. It is important for developing small and medium-sized enterprises to understand the relationship between the development and society responsibility, especially between the growth
of small and medium-sized enterprises in different development phase and society responsibility of corporate. It is forceful condition that the government inducts enterprises to take on society responsibility reasonably. Also, it makes the base of rational development of enterprises and promotes small and medium-sized enterprises to high-quality enterprises.
This paper narrates content structure of corporate society responsibility. Existing index systems and factor analysis are used to analyze society responsibility evaluation table of small and medium-sized enterprises in China, which consists of twenty six evaluation indexes by the method of the questionnaire to experts and enterprisers and make up the shortage of situation applicability and coverage area of existing index systems. Factor analysis sets up one first-level index, three second-level indexes and ten third-level index to constitute growth evaluation system of small and medium-sized enterprises. The method of structure equation modeling (SEM) is applied to analyze the relationship between corporate society responsibility in fresh phase, developing phase and developed phase and the growth of small and medium-sized enterprises, which fills up the lack of the research on corporate society responsibility and the growth of small and medium-sized enterprises.
In three phases of enterprise development, the relationship between economy responsibility and enterprise growth is positive, and law responsibility and the capability of scale expansion as well as the profitability show positive relationships, while law responsibility and the capacity of capital turnover shows a negative relationship, however, the correlation diminishes gradually. The relationship between persistent development responsibility and enterprise growth changes greatly relative to that of economy responsibility and law responsibility with enterprise growth. In the fresh phase, it is generally negative, but with the development of enterprise, in the developing phase and developed phase, the relationships between persistent development responsibility, economy responsibility, law responsibility and enterprise growth turn positive. The negative correlation between persistent development responsibility and enterprise'profitability diminishes after it achieves to its largest value in the devoloping phase, and the better the persistent development responsibility performs, the better the enterprise devolops. The relationship between morality commonweal responsibility and enterprise growth is much more complex. In all phases, the relationships between morality commonweal responsibility and the capability of scale expansion as well as capital turnover are negative, while with the development of enterprise, the negative correlations decrease gradually. Morality commonweal responsibility and enterprise'profitability do not show a significant relationship in the fresh phase and the devoloping phase, but in the devoloped phase, they show a positive relationship, and this shows that the performing of morality commonweal responsibility is beneficial to the growth of small and medium-sized enterprises.
According to the analysis and research, the conclusion is that more and more exerting government supervision, adjusting intervention affection, perfecting self-discipline, unconstraint mechanism, evaluation report and society supervision system of corporate society responsibility is effective approach to ensure take on rationally society responsibility of small and medium-sized enterprises and promote the development of small and medium-sized enterprises.
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