過去針對企業社會責任報告所揭露之人力管理水準對財務績效的影響之研究幾乎沒有。根據利害關係人理論，其所涉及的「人力」遠多過傳統人力資源管理理論所論及的人力，而企業社會責任揭露之人力管理水準是否能增強傳統人力管理水準對財務績效的影響，在人力資源管理的議題上是值得關注的。基此，本研究之目的在於了解中國企業傳統人力管理水準對財務績效的影響，進而瞭解企業社會責任之人力管理水準是否有增加影響財務績效之作用，做為企業從事傳統人力資源管理之外，是否要積極推動企業社會責任之人力資源管理工作的參考。本研究以2008年及2009年於中國企業社會責任網有發佈企業社會責任報告書之公司為樣本，以內容分析法將企業社會責任報告書中有揭露關於員工權益構面的項目予以評分，以它作為企業社會責任之人力資源管理水準之代理變數，並以t檢定檢視國營企業和民營企業，以及製造業和非製造業對企業社會責任的人力資源管理水準是否有差異，再以評分結果檢視與財務績效間的關係。結果顯示，企業社會責任之人力資源管理能夠增進財務績效，另外國營企業比起民營企業在促進就業、反對歧視及薪酬公平與員工培訓等項目上，有顯著差異，而製造業與非製造業之人力管理水準上並無顯著差異。

Little research is done to understand about the effect of corporate social responsibility’s(CSR) human management level on the corporate financial performance in previous years. The “human ” involved in stakeholder theory is much more than traditional human resource management to talk about, however, is CSR’s human resource management can enhance the effect of traditional human resource management(THRM)on financial performance? It’s the issue worth to concern with. Therefore, this study’s purpose is to understand the effect of China’s THRM on its financial performance, and explores whether CSR oriented human resource management(CHRM) enhance the influence on financial performance or not. As corporate engaged in THRM, whether the corporate is to actively promote the work of CHRM. CSR reports is collected from China’s CSR internet website at 2008 and 2009 , coding about the right of employee by content analysis. Then, used regression and t-test to discuss the relationship between CSR and financial performance. Result show that CHRM promote financial performance. In items of facilitating employment, opposing prejudices, advocating fair compensation, and staff training, state-owned enterprise significantly exhibit higher level of disclosure relative to private-owned enterprise. However, the split between manufacture industry and non-manufacture industry does not show a significant difference in disclosure level.

目錄
第壹章 緒論	1
第一節	研究背景與動機	1
第二節 研究目的	5
第三節 論文架構與流程	5
第貳章 文獻探討	7
第一節	企業社會責任	7
第二節	傳統之人力資源管理	9
第三節	企業社會責任下之人力資源管理	16
第四節	中國企業社會責任下之人力資源管理	19
第参章 研究設計	24
第一節 研究架構	24
第二節 研究對象	24
第三節 研究方法	25
第四節 實證模型	26
第五節 變數操作性定義	27
第肆章 實證結果與分析	30
第一節 敘述性統計量及相關係數分析	30
第二節 迴歸分析結果	32
第三節 產業別及產業屬性在整體構面及CSR人力資源管理水準之比較	36
第四節 實證結果分析與意涵	41
第伍章 結論與建議	44
第一節 研究結論	44
第二節 研究建議及限制	46
參考文獻	47
附錄一 中國企業社會責任榜專家評價體系	56

圖目錄
圖1-1研究流程圖	6
圖3-1研究架構	24
表目錄
表2-1國際組織對CSR的定義	8
表2-2中國與西方國家之企業社會責任人力資源構面不同處。	23
表4-1全部樣本之敘述性統計量(單位：人民幣)	31
表4-2迴歸分析變數之相關係數	33
表4-3傳統人力資源指標與財務績效之迴歸分析結果	34
表4-4 CSR人力資源指標與財務績效之迴歸分析結果	35
表4-5傳統人力資源指標、CSR人力資源指標與財務績效之迴歸分析結果	36
表4-6國營與民營企業平均數t檢定	39
表4-7製造業與非製造業平均數t檢定	39
表4-8就業與員工權益保護構面平均數t檢定	40
表4-9各迴歸模型標準化係數之比較	43

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網頁部分
中國的企業社會責任：成功前進一大步，前方路途需努力(2010)
http://www.daonong.com/html/yuedu/institute/20100519/17398.html

中國網：中國是全球社會責任運動的重要目標(2005)
http://www.china.com.cn/chinese/zhuanti/zgqy/931447.htm

企業社會責任網：ISO決定發展社會責任的綱領(2004)
http://csr.moea.gov.tw/news/news_content.asp?nw_ID=AmlTZAE3BTo%3D

台灣證券交易網：
http://www.twse.com.tw/ch/index.php

李國強，2005，全國認識企業社會責任及SA8000，提升我國企業競爭力，廣州經貿網
http://www.gzii.gov.cn/script/dweb/testne/listnfo.asp

社會責任國際組織(Social Accountability International，SAI)
http://www.sa-intl.org/index.cfm?fuseaction=Page.ViewPage&PageID=937

證券基金會資訊揭露評鑑系統
http://www.sfi.org.tw/EDIS/

證券櫃檯買賣中心
http://www.otc.org.tw/ch/index.php

社會責任認證服務(Social Accountability Accreditation Services，SAAS)
http://www.saasaccreditation.org/certSA8000.htm