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研究生:陳彰文
研究生(外文):Chang-wen Chen
論文名稱:臺灣觀光休閒企業社會責任之研究
論文名稱(外文):THE STUDY OF CORPORATE SOCIAL RESPONSIBILITY OF TOURISM INDUSTRY IN TAIWAN
指導教授:黃國忠黃國忠引用關係
指導教授(外文):Kuo-chung Huang
學位類別:博士
校院名稱:南華大學
系所名稱:企業管理系管理科學碩博士班
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:2013
畢業學年度:101
語文別:中文
論文頁數:106
中文關鍵詞:財務績效社會績效企業實務企業社會責任永續經營
外文關鍵詞:Financial PerformanceCorporate PracticeCorporate Social ResponsibilitySustainable BusinessSocial Performance
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  本文提出當今企業經營理念與目標應有社會實務與經濟實務,除了考量傳統的財務績效外,亦應嚴肅考慮社會績效的表現,讓兩者融入其中、相互爲用,以成就永續經營理念。本文引入多位學者理念,加入研究心得,提出永續企業實務理論架構,描述社會績效與財務績效的相互關係,並在控制相關的營運變數下,以多重財務績效指標,應用三階段最小平方統計方法(3SLS),期望建構出不偏性、一致性及有效性的實證模式,以便得到較爲可靠的結果,提供相關利害關係人行為的依據。除了運用企業營運資料進行實證外,亦透過觀光休閒企業社會責任消費者認知與反應問卷分析結果,與企業營運資料實證做雙向印證研究,以探尋建立永續企業實務內涵的可靠信息。實證結果由差異分析知不同公司價值與社會績效的企業,其多項營運變量有顯著性差異;再由3SLS實證得知,多項營運變量對於社會績效與財務績效有顯著性的影響。社會績效則在多重的財務指標中,均顯著正向影響財務績效的表現,此點提供投資人良好的投資訊息,更有利於社會責任的推動。而財務績效亦正向影響社會績效,顯示良好財務績效有助於企業社會實務的推動。最後由消費者問卷結果分析,更強化社會績效與財務績效的關係,其間互動有如太極圖,陰陽相生,永續不已,於此帶來了建構永續企業實務模型強力的基石與信心。
  In modern business management, both social and economic practices should be provided in assessing performance of managerial goals of enterprises. It means that, if the sustainable management is achieved, the enterprises should consider not only traditional financial performance but also social performance. Based on a lot of previous studies, this research proposes a sustainable business model which describes the interaction of social performance and financial performance. By controlling the designated managerial variables, a three-stage least squares method (3SLS) with the multiple financial performance indicators is expected to construct an unbias, consistent and valid model. Both data from sampled enterprises and questionnaire survey of consumers are utilized to carry out this empirical study. Significant differences are found in managerial variables among the enterprises with different corporate value and social performance. In the analysis of 3SLS method, it is shown that managerial variables have a significant influence on social performance and financial performance. Furthermore, there is a positive correlation of social performance and financial performance, which provides appropriate investing information to investors and is beneficial to the implication of corporate social responsibility. In addition, according to the analysis of questionnaire survey, a stronger evidence also is obtained to show a strong correlation of social performance and financial performance. Overall, it could be concluded that the results of this study provide a solid basis for constructing a practical model for sustainable business management.
中文摘要 i
英文摘要 ii
目錄 iv
表目錄 vi
圖目錄 viii
 
第一章 緒論 1
1.1 研究背景與動機 1
1.2 研究目的 3
1.3 研究流程 3
 
第二章 文獻探討 6
2.1 企業社會責任 6
2.1.1企業社會責任之內涵 6
2.1.2文化面因素影響企業社會責任的看法 8
2.2 企業社會責任與財務行爲績效之關聯性 10
2.2.1企業社會責任績效的衡量 10
2.2.2企業財務績效的衡量 11
2.2.3企業社會責任相關理論 13
2.2.4企業社會責任績效與財務績效關係 15
2.3 管理者持股與公司經營績效的關係 21
2.3.1管理者持股與公司的財務績效 22
2.3.2管理者持股與公司的社會績效 25
2.3.3機構投資者與企業經營績效之理論關係 26
2.4 企業實務理論架構相關文獻 26
 
第三章 研究方法 35
3.1 企業實務理論架構 35
3.2 研究實證架構 37
3.3 研究樣本、資料來源及期間 39
3.4 消費者問卷 40
3.5 分析方法 43
3.5.1內生問題 43
3.5.2方法概念 44
3.5.3三階段最小平方法聯立方程組 49
3.6 變數定義與衡量 51
3.7 研究假說 56
 
第四章 研究結果與討論 58
4.1 差異性分析 58
4.2 三階段最小平方法統計分析 64
4.3 消費者問卷分析 81
4.3.1基本資料統計 82
4.3.2因素分析 83
4.3.3迴歸分析 85
 
第五章 結論與建議 89
5.1 結論 89
5.2 建議 93
 
參考文獻
一、中文部分 94
二、英文部分 95
 
附錄一 觀光休閒業社會責任-消費者認知及反應問卷 105
 
表目錄
表2.1 企業社會責任績效衡量指標文獻 11
表2.2 企業財務績效衡量準則文獻 12
表2.3a 無相關理論 13
表2.3b 正相關理論 14
表2.3c 負相關理論 15
表2.4a 企業社會責任與財務績效無相關文獻之整理 19
表2.4b 企業社會責任與財務績效正相關文獻之整理 20
表2.4c 企業社會責任與財務績效負相關文獻之整理 20
表3.1 觀光休閒業社會責任-消費者認知及反應問卷 42
表3.2 變數彙總表 51
表4.1 社會績效、財務績效 相對兩群體樣本平均數比較 59
表4.2a IND(1, 0) 獨立樣本檢定 60
表4.2b CSP(1,0) 獨立樣本檢定 61
表4.2c Tobins'' Q(>=1, <1) 獨立樣本檢定 62
表4.3 顯著性差異分析彙整表 63
表4.4a 方程組A-1分析結果 68
表4.4b 方程組B-1分析結果 69
表4.4c 方程組B-2分析結果 70
表4.4d 方程組B-3分析結果 71
表4.5 3SLS統計分析-影響方向與顯著性彙整表 72
表4.6a 公司價值分群-3SLS統計分析(公司價值) 74
表4.6b 公司價值分群-3SLS統計分析(總資產報酬率) 76
表4.6c 公司價值分群-3SLS統計分析(股東權益報酬率) 77
表4.6d 公司價值分群-3SLS統計分析(每股盈餘) 78
表4.7a 3SLS統計分析-影響方向與顯著性彙整表 (Datas for Tobins'' Q >=1) 79
表4.7b 3SLS統計分析-影響方向與顯著性彙整表 (Datas for Tobins'' Q <1) 79
表4.8 CSR觀光休閒業消費者認知問卷因素分析-消費行為反應 83
表4.9 CSR觀光休閒業消費者認知問卷因素分析-企業社會責任內涵 84
表4.10a CSP→CFP迴歸實證 85
表4.10b CSPn→CFP迴歸實證 85
表4.11 CFP→CSP, CSPn迴歸實證 86
 
圖目錄
圖1.1 研究流程圖 5
圖2.1 Tobins''Q爲管理者持股比率的函數 24
圖2.2 企業社會責任實務連續帶 27
圖2.3 企業社會責任二維模型 28
圖2.4 企業利潤、成長率與社會互動間的關係 29
圖2.5 利害關係人模型 29
圖2.6 環境因素對於社會與財務績效間關係的影響 31
圖2.7 社會經濟系統與環境系統間的關係 32
圖2.8 資源流向圖 33
圖3.1 企業實務理論架構 37
圖3.2a 實證架構-企業端 38
圖3.2b 實證架構-消費者端 39
圖3.3 方程式右式所含內外生變數 44
圖3.4 工具變數 44
圖4.1 企業實務太極圖 81
圖4.2 成份構面迴歸結果彙整 86
圖4.3 觀光休閒業/消費者良性互動關係 88
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