未吸收冗余、绿色管理实践与企业绩效的关系研究

摘要

Based on the resource-based view and stakeholder theory,this study examines how unabsorbed slack affects firm performance through the mediating effect of green management practices.In addition,the mediating effect may be moderated by corporate political activity.Results from 246 Chinese firms' survey data and annual reports show that green management practices play a complete mediating role between unabsorbed slack and performance.Corporate political activity positively moderates the mediating effect so that the higher the degree of corporate political activity,the stronger the positive mediating effect is.This study not only deepens theoretical development of green management research,but also provides a practical guide for firms to implement more active green management practices.%基于资源基础观和利益相关者理论,探究企业未吸收冗余如何通过绿色管理实践的中介作用影响企业绩效,以及企业政治行为对上述中介效应的调节作用.结合246家企业双份调研数据与年报数据的统计结果表明,未吸收冗余通过绿色管理实践的完全中介作用正向影响企业绩效;企业政治行为对上述中介效应产生正向调节作用,即企业政治行为水平较高时,未吸收冗余通过绿色管理实践影响企业绩效的正向中介作用显著,而企业政治行为水平较低时该中介作用不显著.