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农业企业的社会责任、创新与财务绩效关系研究_MBA硕士论文(61页).rar

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文本描述
Abstract
The products of agricultural enterprises are closely related to people's daily lives.
Agricultural firms are often seen as an important factor in economic growth and job
creation. The emerging of implementation issues of agricultural enterprises social
responsibility draws more attention from scholars and policy-makers by the high social
cost and serious consequences. Previous studies did not emphasize on the corporate social
responsibility of agricultural enterprises. There are no consistent conclusion about the
relationship between corporate social responsibility and financial performance. Few
researches trace back to the deep-seated problem about how the corporate social
responsibility motivation of agricultural firms affect financial performance.
This research establishes a theoretical model for the influence of corporate social
responsibility motivation of agricultural firms on financial performance based on
grounded theory. Then, this paper examines the model by using the data about corporate
social performance of 14 agricultural firms selected from Shanghai and Shenzhen stock
markets. This paper proposes the hypotheses about the relationship between corporate
strategic social responsibility and altruistic social responsibility and corporate financial
performance by literatures combing method, and then gives empirical test using the data
of agricultural listed companies in Hu and Shen market.
The result indicates that strategic motivation can improve the financial performance
of agricultural firms. Altruistic motivation, for the most part, is found to have a negative
effect on financial performance. But it is also impossible for this motivation to promote
financial performance if this motivation brought more social reputation for this firm. The
production and process innovation have moderating effects on the influence of social
responsibility performance on financial performance. In other words, it is more effective
to improve financial performance of agricultural corporations if production and process
innovation comport with their corporate social responsibility performance. Strategic social
responsibility of agricultural enterprises and corporate financial performance can make a
significant positive impact on each other. When product innovation and strategic social
responsibility are kept in line, the agricultural corporate financial performance can be
significantly improved. The findings are helpful for Promotion of sustainable development
of agricultural enterprises.

Key words: Agricultural FirmsFinancial Performance
Corporate Social Responsibility Motivation
Strategic Corporate Social Responsibility
Altruistic Corporate Social ResponsibilityEnterprise Innovation