【作者】 彭中文； 王媚华；

【机构】 湘潭大学商学院；

【摘要】 本文依据高阶理论并结合资源基础观,以2008～2012年中国高端装备制造业上市公司为样本,对社会责任、研发创新和企业绩效三者之间的关系进行实证研究。结果发现,高端装备制造业企业积极从事社会责任相关活动,将对企业绩效产生消极影响,但国有控股企业比非国有企业取得的经济效果要好一些;企业进行研发创新对提升企业绩效有积极影响。从资源配置的角度看,企业履行社会责任会影响研发创新战略,并通过中介变量研发效率部分影响企业绩效,而研发强度的中介作用不显著。本研究对于全面认识企业社会责任和研发创新的作用机制,以及如何提高企业绩效具有重要的理论意义和管理启示。更多还原

【Abstract】 Drawing on the upper echelons theory and resource-based view, this paper takes listed companies of high-end equipment manufacturing industry from 2008 to 2012 years as samples to study the relationship of corporate social responsibility, R&D investment and corporate performance. The study found that if the high-end equipment manufacturing enterprises actively engage in social responsibility activities, it will have a negative impact on corporate performance, the state-owned enterprise’s economic effect is better than the non-state-owned enterprises when performing social responsibility ; R&D investment has a positive impact on firm performance; From the perspective of resource allocation perspective, corporate social responsibility can influence corporate R&D investment strategy, it can affect partly corporate performance through R&D investment efficiency, and the intermediary role of R&D investment intensity is not significant. The research has important theory significance and management enlightenment for understanding comprehensively the mechanism of corporate social responsibility and R&D investment, and how to improve corporate performance.更多还原