医药企业履行社会责任对企业竞争力影响的实证研究_曹阳.pdfVIP

医药企业履行社会责任对企业竞争力影响的实证研究 ＊ 曹 阳 ，苏文华（中国药科大学医药产业发展研究中心，南京 211198） 中图分类号 R95 文献标志码 A 文章编号 1001-0408（2013）29-2692-03 DOI 10.6039/j.issn. 1001-0408.2013.29.02 摘 要 目的：研究我国医药企业履行社会责任对企业竞争力有无影响。方法：先假设医药企业履行社会责任对企业竞争力有 显著影响，然后分别假设医药企业对股东、债权人、员工、供应商、消费者、政府履行责任对企业竞争力有显著影响。选取42家医 药上市公司2003－2010年间的每股收益、员工获利水平等社会责任指标数据，构建一元线性回归模型，利用因子分析方法进行实 证分析和假设验证，探讨对销售收入、净资产等企业竞争力指标的影响。结果：模型设置合理。假设得到了如下验证：医药企业 履行社会责任与企业竞争力之间存在显著正相关，回归系数为1.304；医药企业对股东、债权人、供应商履行责任与企业竞争力之 间均存在显著正相关，回归系数分别为0.211、0.176、0.767；医药企业对员工、消费者、政府履行责任与企业竞争力之间的相关性均 不显著，回归系数分别为－0.029、－0.044、－0.015。结论：医药企业积极主动地履行社会责任有助于提升企业竞争力。 关键词 企业社会责任；企业竞争力；利益相关者；实证研究 Empirical Study on the Influence of Pharmaceutical Corporate Social Responsibility on Corporate Competi- tiveness CAO Yang ，SU Wen-hua（Medical and Pharmaceutical Industry Development Research Center ，China Pharmaceu- tical University ，Nanjing 211198，China ） ABSTRACT OBJECTIVE ：To study the effects of pharmaceutical corporate social responsibility （PCSR ）on corporate competi- tiveness （CC）. METHODS ：Supposing that PCSR had significant effect on CC ，and then pharmaceutical corporation also had ef- fect on shareholders ，creditors ，staff ，suppliers ，consumer and government. Social responsibility index of 42 pharmaceutical listed companies were collected during 2003－2010 to establish one-linear regression model ，such as earning per share ，employee bene- fits ；and empirical analysis and hypothesis verification were performed with factor analysis method to discuss the effects of social responsibility index on CC index ，such as sales income ，net asset. RESULTS ：The model setting was reasonable ，and the follow- ing assumptions was verified ：firstly ，there was positive relationship between PCSR and CC ，with regression coefficient of 1.304； secondly ，there was positive relationship between PCSR performed for shareholders ，cred