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利益相关者理论视角下企业社会责任提升企业绩效的途径研究
On Approach of CSR Promote Enterprise Performance Based on the view Stakeholders
【Author】 LIU Xialing LUO Junjie YI Ling(Zhejiang Textile fashion school,zhejiang Ningbo,315100;Zhejiang Wanli University,Zhejiang Ningbo,315100)
【摘要】 企业积极履行社会责任,利益相关者会回报给企业各种资源以提升企业的绩效,并激励企业更好地履行社会责任。利益相关者资源在特定企业环境背景下呈现出独特的网络性和路径依赖性,尽管不同的利益相关者资源提升企业绩效的方式各有千秋,但各种资源之间存在着千丝万缕的联系。各利益相关者资源在提升企业绩效过程中相互作用的主线是,利益相关者人力资本资源充分运用企业内外关系资源和信息资源提高财务资源的价值存量和配置效率,使各利益相关者资源在相互协作基础上不断提升企业绩效。
【Abstract】 The enterprise undertake social responsibility positively,stakeholders will repay enterprise all sorts of resources to enhance its performance,and encourage enterprises to fulfill their social responsibility better.We analyze that the stakeholders resources show with network and path-dependence characteristics in the specific enterprise environment,and we consider that it has very complicated relation between stakeholders’ resources although different stakeholder’s resource promote enterprise performance in different way.The main line of interaction that resources enhance enterprise performance is: stakeholders human capital resources make full use of enterprise internal and external relation resources and information resources so as to improve the value of stock and financial resources allocation efficiently,and make those resources enhance business performance continuously in the basis of mutual cooperation.
【Key words】 Corporate Social Responsibility; Stakeholders Resources; Resource Allocation Optimization; Enhancing Business Performance;
- 【会议录名称】 中国会计学会高等工科院校分会第十八届学术年会(2011)论文集
- 【会议名称】中国会计学会高等工科院校分会第十八届学术年会(2011)
- 【会议时间】2011-10-14
- 【会议地点】中国江苏南京
- 【分类号】F270
- 【主办单位】中国会计学会高等工科院校分会