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研究生:簡揆岳
研究生(外文):Kuei-Yue Jian
論文名稱:企業社會責任與智慧資本對企業多角化之影響
論文名稱(外文):Social Responsibility and Intellectual Capital on Diversification
指導教授:許書銘許書銘引用關係
指導教授(外文):Sue-Ming Hsu
口試委員:邱世寬姜自強
口試委員(外文):shr-kuang chioutz-chiang jiang
口試日期:2012-07-14
學位類別:碩士
校院名稱:東海大學
系所名稱:企業管理學系碩士班
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2012
畢業學年度:100
語文別:中文
論文頁數:73
中文關鍵詞:智慧資本社會責任多角化
外文關鍵詞:Intellectual CapitalSocial ResponsibilityDiversification
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本研究依天下雜誌對企業落實社會責任程度的「企業公民」調查中,從2007年至2011年篩選出每年40個國內企業樣本,而因為某些公司每年皆入榜,故本研究整理成共74家公司,並扣除沒有數據或為上市櫃或已下市櫃的公司,最後樣本公司為54家,運用社會責任及智慧資本觀點,探討其對企業在多角化程度上有何影響。智慧資本分成資本資產附加價值係數、人力資本附加價值係數及結構資本附加價值係數;社會責任分成公司治理、企業承諾、社會參與及環境保護;而多角化則利用Herfindahl公司多角化指標搭配中華民國行業標準分類第9次修訂來計算。本研究透過敘述性統計來了解樣本,並且利用追蹤資料,可兼具橫斷面及時間序列並存的資料型態。首先利用層級迴歸探討智慧資本與社會責任對企業多角化程度之影響;而後探討在金融海嘯前後之2007年及2011年的差異。研究結果發現,結構資本附加價值係數會顯著提升企業多角化程度;在社會責任方面發現公司治理及企業承諾會顯著降低多角化程度,企業的社會參與則顯著提升企業多角化程度。最後,本研究對於2007年與2011年之差異作探討。在2007年時人力資本附加價值係數會顯著降低多角化程度;結構資本附加價值係數會顯著提升多角化程度;企業承諾會顯著降低多角化程度。在2011年只有結構資本附加價值係數會顯著提升多角化程度。本研究認為未來能夠繼續發展與研究此議題,因在現今環境快速變動之下,若只生產某單一產品,其所導致的風險可能會使該企業面臨淘汰的危機,因此多角化議題對企業的永續經營是息息相關的,故期望得出有助於企業未來多角化發展之結論。
In this study, we investigate the implementation of the degree of social responsibility of enterprises according to the "corporate citizenship" of CommonWealth Magazine, from 2007 to 2011 screened 40 domestic enterprises sample per year. Because of some companies has been screened every year, this study organized into a total of 74 companies, and deducted missing data companies and nonpublic companies to the final 54 samples, use social responsibility and intellectual capital point of view to explore its impact on the degree of enterprise’s diversification.We divided intellectual capital into VACA, VAHU and STVA; divided social responsibility into corporate governance, corporate commitment, social involvement and environmental protection; and use Herfindahl index of company’s diversification with the industry of the Republic of China standard’s classification to calculate . In this study, we through descriptive statistics to understand the sample, and use panel data to implement both cross-sectional and time series data analasis. First, we use hierarchical regression to explore the impact of intellectual capital and social responsibility on diversification; and then explore the differences before and after the financial tsunami in 2007 and 2011. Study found that the STVA will significantly enhance the degree of diversification; corporate governance and corporate commitment significantly reduce the degree of diversification, social involvement significantly enhance the degree of diversification. Finally, this study discuss the difference in 2007 and 2011. The VAHU in 2007 significantly reduced the degree of diversification; the STVA significantly enhance the degree of diversification; corporate commitment significantly reduce the degree of diversification. In 2011, only the STVA significantly enhance the degree of diversification. Due to the rapid changes under the present-day circumstances, if only produce a single product, the resulting risk may make the crisis. therefore, This study suggests reader can continue to develop and research this issue in the future, and make the enterprise more sustainable management and advantages.
目錄
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第三節 研究流程 4
第二章 文獻探討 6
第一節 企業多角化 6
第二節 智慧資本 13
第三節 企業社會責任 21
第四節 變項之間的關係 28
第三章 研究設計 36
第一節 研究架構 36
第二節 研究對象與資料蒐集 37
第三節 資料分析方法 37
第四節 變數操作型定義 40
第四章 實證結果 49
第一節 敘述性統計 49
第二節 層級迴歸分析 50
第三節 2007年與2011年之OLS迴歸分析 54
第五章 結論與建議 59
第一節 結論 59
第二節 管理意涵 64
第三節 研究限制與研究貢獻 65
第四節 未來研究建議 66


表次
表1.組織社會表現模型 ……………………………………………………………… 23
表2.國際間條文規範/原則之社會責任衡量構面與內容…………………………… 25
表3.變數間相關表 …………………………………………………………………… 32
表4.樣本公司表 ……………………………………………………………………… 41
表5.虛擬分數範例表 ………………………………………………………………… 41
表6.多角化程度產業分類表 ………………………………………………………… 43
表7.變數操作型定義彙整表 …………………………………………………………47
表8.敘述統計表 ……………………………………………………………………… 49
表9.F檢定表…………………………………………………………………………… 50
表10.Hausman檢定表 …………………………………………………………………50
表11.Panel data層級迴歸表 …………………………………………………………53
表12.2007年OLS層級迴歸表 …………………………………………………………56
表13.2011年OLS層級迴歸表 …………………………………………………………58
表14.假說驗證表……………………………………………………………………… 64

圖次
圖1.研究背景與動機圖 ……………………………………………………………… 3
圖2.研究流程圖 ………………………………………………………………………5
圖3.Skandia市場價值架構圖 …………………………………………………………16
圖4.Carroll’s (1991)企業社會的金字塔模型 ……………………………………24
圖5.研究架構圖 ………………………………………………………………………36
圖6. 2007年及2011年之比較圖 ………………………………………………………54

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