数字经济下文化企业社会责任与财务绩效关系研究——基于创新的视角
A Study on the Relationship of Social Responsibility and Financial Performance Among Cultural Enterprises in the Digital Economy——from the Perspective of Innovation
赵宇华 1姚蕴琪1
作者信息
摘要
文章以2012-2021年文化企业上市公司为样本,实证检验数字经济下文化企业是否实现了社会责任与财务绩效的协同发展,以及创新对二者关系的影响.研究结果表明:(1)目前,文化企业履行社会责任对财务绩效有显著负向影响;(2)企业履行社会责任能显著推动创新,创新在企业社会责任与财务绩效之间发挥完全中介效应,即双效关系并非对立冲突,是因为数字经济下创新尚未达到预期绩效;(3)创新虽然未在国有文化企业双效关系中发挥中介效应,但能发挥正向调节效应,对国有文化企业改善双效冲突有积极的促进作用.
Abstract
Based on the samples of listed companies in China's cultural industry in 2012-2021,this paper analyzes whether cultural enterprises have achieved coordinated development between social responsibility and financial performance and the effect of innovation on their relations.The results are as follows:(1)Cultural enterprises performing social responsibility has a negative effect on financial performance.(2)Enterprises'implementation of social responsibility positively affects innovation,and innovation plays a mediating role in social responsibility and financial performance among enterprises.In other words,the relationship between the above two factors is not a conflict,but illustrates the expected performance not attained by innovation in the digital economy.(3)Although innovation does not play an intermediary role in the above two factors of state-owned cultural enterprises,it acts as a positive regulator,which helps to alleviate the conflicts between social responsibility and financial performance among the aforesaid enterprises.
关键词
文化企业/社会责任/财务绩效/企业创新/数字经济Key words
Cultural Enterprises/Social Responsibility/Financial Performance/Enterprise Innovation/Digital Economy引用本文复制引用
基金项目
北京第二外国语学院项目(KYZX21A009)
国家社科基金青年项目(20CJL013)
出版年
2023
NETL
NSTL
万方数据