管理层能力、创新效率与企业社会责任——以我国A股上市公司为例
Management Ability,Innovation Efficiency and Corporate Social Responsibility
李斌 1阳柳 1闫凌山1
作者信息
- 1. 中国地质大学 经济管理学院,湖北 武汉 430078
- 折叠
摘要
随着中国经济高质量发展,企业为提高发展质量、适应新市场环境积极创新、承担社会责任.本文以2017-2020 年我国A股上市公司为样本,利用DEA-Tobit两阶段模型及面板回归模型进行实证检验.结果表明:管理层能力显著提高企业创新效率与社会责任承担水平;企业创新效率在管理层能力对企业社会责任影响过程中起到中介作用;相较于非国有企业,国有企业管理层能力对企业社会责任承担水平影响更为显著;企业创新效率在管理层能力对社会责任细分指标影响中,仅股东责任及员工责任的影响过程中起部分中介作用.
Abstract
With the high-quality development of China's economy,enterprises actively innovate and assume social responsibilities to improve the quality of development.This paper selects the listed companies from 2017 to 2020 as samples,and uses the DEA-Tobit two-stage model to calculate the management capabilities,patents and national awards.The conclusion is that the ability of management can significantly improve the efficiency of enterprise innovation and the level of social responsibility;The efficiency of enterprise innovation plays an intermediary role in the process of the influence of management capacity on corporate social responsibility;Compared with non-state-owned enterprises,the management capacity of state-owned enterprises has a more significant impact on the level of corporate social responsibility;The efficiency of enterprise innovation plays a part of intermediary role in the impact of management's ability on social responsibility segmentation indicators,and only in the process of shareholder responsibility and employee responsibility.
关键词
管理层能力/企业创新效率/企业社会责任/DEA-Tobit模型Key words
Management ability/Innovation efficiency/Corporate social responsibility/DEA-Tobit model引用本文复制引用
出版年
2023
NETL
NSTL
万方数据