共享价值与企业绩效关系研究*--对我国电器机械及器材制造业上市公司的实证分析

摘要

共享价值是一种融入了企业社会责任要素的新型价值创造方法，旨在平衡企业经济目标与社会目标的冲突。选取2010年电器机械及器材制造业的112家深、沪上市公司作为样本，以净资产收益率代表企业绩效，以企业采用的共享价值措施数量衡量共享价值，运用内容分析法收集样本的共享价值措施变量数据，分析共享价值与企业绩效之间的关系，研究表明：共享价值对企业绩效具有正向影响，说明企业所采取的共享价值措施越多，企业绩效越好。共享价值可以使企业找到经济目标与社会目标之间的平衡点，企业应该抛弃狭隘的创造价值或独享价值的做法，而致力于创造共享价值；同时，企业所采取的共享价值措施中不少是政府部门出台相关政策的结果，因此，政府应更多地站在既有利于企业也有利于社会的共享价值角度来考虑相关政策的制定。%Shared Value is a new approach to creating value,which involves the element of corporate social responsibility.It aims to balance the conflict between corporate economic goal and social goal.This study takes 1 12 Chinese listed manufacturing companies of the electrical machinery and equipment manufacturing industry in HS stock exchange as samples,uses return on equity (ROE)to measure firm performance,uses shared value measures used by enterprises to measure shared value,then applies the content analysis method to collect data for the variable of shared value,and empirically tests the relationship between shared value and firm performance.The study finds that shared value has positive influence on firm performance,which means that the more measures of shared value a firm takes,the better its performance will be.Shared value can make enterprises find the balance point between economic goal and social goal,the enterprises should give up restricted value creation and value enjoyment to create shared value,meanwhile,a lot of shared values which enterprises take are the result of related policies made by government,as a result,government should consider more shared value helpful to enterprises and society when making related policies.