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企业社会责任、技术创新与企业价值
引用本文:黄珺,贺国亮.企业社会责任、技术创新与企业价值[J].软科学,2017(7):93-97.
作者姓名:黄珺  贺国亮
作者单位:湖南大学 工商管理学院,长沙,410082
基金项目:国家自然科学基金项目(71672055)
摘    要:以2011~2013年沪深两市A股上市公司为样本,研究了企业社会责任通过技术创新对企业价值的作用机制,并进一步分析不同产权性质对这一作用机制的影响.结果表明:(1)企业社会责任能提升企业价值,技术创新在两者之间起到部分中介作用.(2)国有企业中,技术创新对企业社会责任与企业价值的关系呈现出消极的调节作用;非国有企业中,技术创新在企业社会责任与企业价值间起到完全中介作用.

关 键 词:企业社会责任  企业价值  技术创新  产权性质

Corporate Social Responsibility,Innovation and Corporate Value
HUANG Jun,HE Guo-liang.Corporate Social Responsibility,Innovation and Corporate Value[J].Soft Science,2017(7):93-97.
Authors:HUANG Jun  HE Guo-liang
Abstract:Using a sample of a-share listed companies from 2011 to 2013, this paper studies the mechanism of action of corporate social responsibility through technology innovation to corporate value, in addition, further analysis the impact of different ownership on this mechanism.Results show that: (1) Corporate social responsibilities can positive influence on the corporate value.Technology innovation plays a partial mediating role in the relations.(2) Under the state-owned enterprises, the mediating effect of technology innovation does not exist, but present a negative moderate effect between corporate social responsibility and corporate value.To the non-state-owned enterprises, the mediating effect of technology innovation between corporate social responsibility and corporate value is more significant, present completely mediating effect.
Keywords:corporate social responsibility  corporate value  technology innovation  ownership
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