企业社会绩效与品牌金融价值关系的实证研究被引量：1

An Empirical Study between Corporate Social Performance and Brand Financial Equity

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摘要本文运用世界品牌实验室(World Brand Lab)发布的《中国500最具价值品牌排行榜》中的上市公司作为样本,以中国社会科学院发布的2009年中国企业社会责任发展指数计量企业社会绩效,实证分析了企业社会绩效与品牌金融价值之间的相互关系,结果发现:企业社会绩效与品牌金融价值存在相互促进的关系;企业规模不仅影响企业社会绩效,也影响品牌金融价值;企业社会绩效与企业性质存在显著的负相关,国有企业比非国有企业承担更多地企业社会责任,而对于品牌金融价值,无论是国有企业,还是非国有企业,均不受企业性质的影响。 The paper utilizes the listed company as a sample,which is China’s 500 most influential brands in world brand lab,and measures corporation social performance by using China social responsibility index of the Chinese academy of social sciences in 2009.It explores the mutual impact between corporate social performance and brand financial equity.The result shows that corporate social performance and brand financial have mutual promotin relations;the scale of corporate not only influences corporate social performance,but also influences brand financial equity;corporate social performance has a significant negative correlation with the nature of corporate,and the state-owned corporates take more social responsibility than non-state-owned corporates;for brand financial value,whether the state-owned corporates,or non-state-owned corporates,brand financial equity will not be affected by the nature of the corporate.

作者胡彦蓉吴冲刘洪久

机构地区常熟理工学院哈尔滨工业大学

出处《工业技术经济》 CSSCI 北大核心 2012年第7期75-82,共8页 Journal of Industrial Technological Economics

基金国家自然科学基金项目(项目编号:60979016) 高等学校博士点专项基金资助项目(项目编号:20092302110060) 教育部新世纪优秀人才支持项目资助(项目编号:NCET-08-0171) 江苏省教育厅高校哲学社会科学基金(项目编号:2010SJB790001) 江苏省教育厅高校哲学社会科学基金(项目编号:2012SJB630001)

关键词企业社会绩效品牌金融价值企业社会责任 corporate social performance； brand financial equity； corporate social responsibility

分类号 F270 [经济管理—企业管理]

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