江西财经大学学报 ›› 2012, Vol. 0 ›› Issue (04): 645-.

• • 上一篇    

企业公民行为与公司治理及财务业绩的关系研究——基于中国涉农上市企业的实证研究

施生旭   

  1. (福建农林大学 人文社会科学学院,福建 福州 350002)
  • 发布日期:2021-01-21
  • 作者简介:施生旭,福建农林大学讲师,管理学博士,主要从事企业经营与管理研究;

On the Relationship between Corporate Citizenship Behavior and Corporate Governance and Financial Performance: Based on An Empirical Study of China’s Agriculture-Related Listed Companies

SHI Sheng-xu   

  1. (Fujian Agriculture and Forestry University, Fuzhou 350002; Fuzhou University, Fuzhou 350002, China)
  • Published:2021-01-21

摘要: 通过中国涉农上市企业的样本数据,在三个理论假设的基础上,对企业公民行为与公司治理及财务业绩进行相关分析,并构建相关计量模型和实现回归检验。研究结果认为,良好的公司治理特征、企业规模越大、财务业绩的提升与企业社会贡献率具有正向影响关系,有利于企业公民行为的建设。

关键词: 企业公民行为,企业社会责任,公司治理

Abstract: By making use of the sample data of agriculture-related listed companies in China, this paper conducts an analysis of the correlation between the corporate citizenship behavior and the corporate governance and financial performance on the basis of three theoretical assumptions. It also constructs the relevant measurement models to carry out the regression tests. The results of the study indicate that good corporate governance characteristics, large corporate scale and better financial performance have positive impact on corporate social contribution rate, which is conducive to the construction of corporate citizenship behavior.

Key words: corporate citizenship behavior; corporate social duty; corporate governance