摘要
以2017—2019年中国30家典型食品生产企业为研究对象,运用清晰集QCA方法,从条件组态和财务指标的视角,探索了企业总资产、净资产收益率、资产负债率、股权集中度、企业性质等因素对食品生产企业履行社会责任的影响。研究发现了4条提升食品生产企业社会责任水平的有效路径,其中净资产收益率是各条路径成立的必要条件,即企业盈利能力在提升食品生产企业社会责任水平路径中起到决定性作用。由于食品生产企业规模和性质的不同,企业盈利能力对社会责任的影响也不同,由此形成不同的组态。
Taking 30 typical food production enterprises in China as the research object from 2017 to 2019,this study applies QCA method to explore the influence of total assets,return on net assets,asset liability ratio,equity concentration,enterprise nature and other factors on the social responsibility performance of food production enterprises from the perspective of conditional configuration and financial index.The study found four more efficient way to improve the level of social responsibility of food enterprises,among which the return on equity is a necessary condition for every path,namely,the enterprise profitability plays a decisive role.According to the differences in enterprise scale and nature,its impact on social responsibility also different,thus forming different configurations.The conclusion of this study can be taken as reference to promote food enterprises to fulfill their social responsibility.
作者
程云喜
韩丽
Cheng Yunxi;Han Li(School of Management, Henan University of Technology, Zhengzhou 450001, China)
出处
《河南工业大学学报（社会科学版）》
2021年第4期43-50,共8页
Journal of Henan University of Technology:Social Science Edition
基金
国家自然科学基金项目(71501063)。
作者简介
程云喜(1963—),男,河南项城人,硕士,教授,研究方向:管理创新与经济评价;韩丽(1996—),女,河南林州人,硕士研究生,研究方向:绩效评价与管理创新,E-mail:cyx1963@163.com。
