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系統識別號 U0002-0307201223535400
中文論文名稱 儒家思想、企業社會責任與企業績效之關連性
英文論文名稱 Confucianism, Corporate Social Responsibility and Firm Performance
校院名稱 淡江大學
系所名稱(中) 會計學系碩士班
系所名稱(英) Department of Accounting
學年度 100
學期 2
出版年 101
研究生中文姓名 洪濬梃
研究生英文姓名 Chun-Ting Hung
學號 699600390
學位類別 碩士
語文別 中文
口試日期 2012-06-02
論文頁數 89頁
口試委員 指導教授-郭樂平
委員-李光廷
委員-徐志順
委員-郭樂平
中文關鍵字 儒家思想  企業社會責任  誠信  企業績效 
英文關鍵字 Confucianism  Corporate social responsibility  Integrity  Firm performance 
學科別分類 學科別社會科學商學
中文摘要 中國大陸在歷經文化背景與經濟制度的轉變後,儒家思想所提倡的誠信觀不再是主流價值,開始以追求經濟價值為主,卻也忽略了以往「利以義取」的精神,導致一連串黑心事件的爆發,使中國成為了不道德的代名詞,此負面效應使中國政府面臨了龐大的國際社會壓力,要求中國正視企業社會責任(CSR)。由於中國儒家思想與西方CSR兩者皆是以誠信為核心精神,提倡「義利雙成」的價值觀,因此中國政府試圖以復興傳統儒家文化美德,鼓吹企業履行CSR,並藉由遴選、政治干預的方式,以樹立CSR模範企業的政策,試圖導正不當經營的風氣,而在中國政府對於CSR履行的政治干預下,企業是否開始正視利害關係人之權益?有鑑於此,本研究旨在探討儒家思想、社會責任與企業績效之關聯性。本研究以中國大陸深滬兩市之A股為研究樣本,以1999-2010財務數據捕捉企業對主要利害關係人(包括消費者、供應商、債權人、股東)之社會責任履行情況做為企業誠信行為表徵代理,再與企業績效之代理指標利用縱橫資料模型(panel data model)進行迴歸分析。另外,考慮政府對CSR政治干預之干擾效果,將企業區分為入選社會責任成分股之企業(SRI)與非SRI企業、國有與私有企業進行分析。本研究發現,(1)對利害關係人社會責任履行程度高的企業,其財務績效有正向顯著之影響;(2)入選SRI之企業,在財務體質方面明顯優於非SRI企業;(3) 入選SRI之企業,其對利害關係人社會責任履行程度較非SRI企業高,並正向影響財務績效;(4)由於國有企業對政府之經濟與社會政策有高度的配合,因此國有企業相較於私有企業在消費者(品質)構面以及供應鏈構面上有較佳之社會績效,並正向影響其財務體質。
英文摘要 The Chinese Communist Party has tried hard to replace the old feudalistic tradition with the new socialist culture. Confucianism promoing integrity and honesty is no longer a mainstream values, it leads to the outbreak of business sinister events, China has become synonymous with immorality, In order to significantly improve its international image, China is eager to take the Corporate social responsibility (CSR). Both Chinese Confucianism and Western CSR view integrity as the core spirit, with a view to promoting the values of justice. Thus, the Chinese government tried to revive the traditional Confucian culture, virtue, advocating enterprises to fulfill CSR, Moreover, with its political interference, the government established the policy of CSR, trying to rectify the improper commercial operation. This study aims to explore the relevance of Confucianism, social responsibility and firm performance. In this thesis, Shenzhen and Shanghai A-share samples of the 1999-2010 financial data we employed, to capture of key stakeholders of the social responsibility to fulfill as a corporate integrity behavior characterization of proxy, and proxy indicators of corporate performance using panel data model to regression analysis. Also, if we consider the moderating effect of CSR political interference, the enterprise zone is divided into the selected social responsibility index (SRI). Enterprises were analyzed by means of non-SRI companies, state-owned, and private enterprises. What follows are the major discoveries of this thesis: (1) The CSR level which gets higher on the stakeholders has a positive significant effect on its financial performance. (2) SRI enterprises in the financial structure were significantly better than non-SRI enterprises. (3) SRI enterprises, CSR to fulfill stakeholders than the non-high SRI enterprise, and positive impact on financial performance. (4) Because of the state-owned enterprises are under the surveillance of the government and the public, the state-owned enterprises unlike private enterprises have better consumer (quality) dimensions and supply chain dimension of social performance, and positive impacts on its financial health.
論文目次 第壹章、緒論............................................. 1
第一節 研究背景與動機...................................... 1
第二節 研究目的.......................................... 6
第三節 研究架構.......................................... 8
第貳章 文獻探討.......................................... 10
第一節 儒家思想.......................................... 10
第二節 誠信之道與永續經營.................................. 19
第三節 企業社會責任(Corporate Social Responsibility,CSR).. 29
第四節 企業社會責任與企業績效............................... 37
第參章、研究方法.......................................... 40
第一節 觀念性架構與研究假說................................. 40
第二節 研究變數衡量與實證模型............................... 47
第四節 研究方法.......................................... 52
第肆章、實證結果與分析.................................... 53
第一節 敘述性統計........................................ 53
第二節 相關分析.......................................... 54
第三節 Hausman 檢定結果...................................55
第四節 迴歸分析結果 ........................................56
第伍章、結論與建議......................................... 64
第一節 研究結論........................................... 64
第二節 管理意涵........................................... 67
第三節 研究貢獻........................................... 69
第四節、研究限制.......................................... 70
參考文獻................................................. 71

表目錄
表2-1 孔子於論語對信的解釋 11
表2-2 各學者對企業經營誠信之觀點 22
表2-3 1960-1990年代各學者對CSR之定義 32
表4-1 敘述性統計量一 53
表4-2 敘述性統計量二 54
表4-3 Pearson相關分析一 54
表4-3 Pearson相關分析二 55
表4-4 Hausman test 56
表4-5 迴歸分析結果一 60
表4-6 迴歸分析結果二 61
表4-7 迴歸分析結果三 62
表4-8 假說檢定結果彙整 63

圖目錄
圖1-1 史密斯資本主義與儒家思想連結圖 2
圖1-2 CSR與企業經營活動之利害關係人期望 7
圖1-3 研究架構圖 9
圖2-1 誠信7C理論 21
圖2-2 企業社會責任金字塔 31
圖2-3 產品品質對CSR與Tobin's Q間之關係 39
圖3-1 觀念性架構 41
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