企业捐赠非营利组织的行为及竞争优势研究

—— 基于社会资本的视角
Research on Behavior and Competitive Advantage of Corporations’ Contribution to Non-profit Organizations

作者: 专业:企业管理 导师:蔡宁 年度:2008 学位:博士 

关键词
企业捐赠 非营利组织 捐赠行为特征 企业社会资本 竞争优势

Keywords
corporate giving, non-profit organizations, characteristics of contribution, corporate social capital, competitive advantage
        20世纪80年代以来,作为社会领域的主要组织形式,非营利组织在全球范围内蓬勃兴起,并在社会、经济和政治环境中发挥着越来越重要的作用。随着全球经济一体化的加速推进,传统的生产要素对企业竞争力的增强作用显现出了越来越多的局限性,企业必须寻找新的经济增长点和发展战略,在此过程中,“企业社会责任”成了获取竞争优势的又一必然选择和研究焦点。而作为承担社会责任的一种有效方式,企业捐赠非营利组织行为的产生与发展更具典型意义。当前的研究主要集中于对企业慈善行为本身的探讨,即“就慈善而论慈善”,极少有致力于分析慈善行为与企业战略之间关系的相关研究,从而无法揭示捐赠行为使企业间竞争优势存在显著差异的根源。对此,本文将参与捐赠活动的企业作为研究的核心对象,基于一个崭新的研究视角——企业社会资本视角,围绕捐赠行为与企业竞争优势之间的关系展开研究。首先,以刻画企业捐赠行为为研究起点,运用动机、结构和管理三个维度对企业捐赠行为进行定性分析和定量描述,在此基础上,借鉴企业慈善行为、企业社会责任等相关理论,提炼了捐赠行为的5个基本特征;而后,通过捐赠行为特征、企业社会资本和企业竞争优势三者之间的关系,构建了捐赠行为获取竞争优势的概念模型,并借此模型阐释捐赠行为特征对企业竞争优势的作用机制;最后,依据2004-2006年间有过捐赠的290家企业的数据资料,通过结构方程建模的分析与检验,对概念模型做了适当修正并确立最终模型,从实证研究角度验证了捐赠行为特征对企业竞争优势的作用机制,识别了不同捐赠行为特征对企业竞争优势的影响效应,并据此提出了促进企业参与捐赠实践的重要举措。基于以上理论探讨和实证分析,本文得出如下主要研究结论:(1)初步构建企业慈善捐赠行为内容体系,并整合了捐赠行为与竞争优势之间关系的研究理论,强调慈善行为理论对企业战略研究的重要价值;(2)全面客观地对企业捐赠行为进行实证分析,总结归纳了2004-2006年长三角地区企业捐赠的特点,并对中外企业捐赠行为进行了系统的比较研究。总体而言,外资企业在捐赠动机、捐赠结构和捐赠管理各方面均优于国内企业;(3)捐赠行为特征对企业竞争优势的获取具有促进作用,但不同的特征要素对企业竞争优势的影响存在差异,且这些特征要素对企业竞争优势产生作用的路径各有不同;(4)捐赠行为特征对企业竞争优势的作用是间接的,其通过提升企业社会资本各维度水平,获取信息、技术和知识等稀缺资源,进而增强企业竞争优势;(5)提出建立有效的政策对鼓励企业参与捐赠的积极意义,政府不仅要大力倡导企业公民理念,引导企业参与捐赠行为,同时还要采取税收优惠等政策,减轻捐赠企业的负担,而且对于我国尚处于起步阶段的非营利组织,更要承担起监督、规范其发展,提升其社会公信力的任务。纵览整个研究过程,在充分借鉴与应用已有相关理论和方法的同时,本文在以下四个方面进行了尝试性的理论创新:(1)基于企业社会资本视角探讨捐赠行为对竞争优势的影响,不仅搭建起了二者之间关系的桥梁,而且对竞争优势理论的应用范畴做出了试探性的拓展,进而构建并完善了论文的研究框架;(2)通过大样本实地调研,分别对捐赠动机、结构和管理进行了定性分析和定量描述,在系统刻画企业捐赠行为的基础上,归纳了捐赠行为产生及发展的内在特征,具有一定的探索意义;(3)明晰了捐赠行为特征通过直接作用于企业社会资本而对竞争优势产生间接影响的作用机理,创新性地解释了企业竞争优势提升的重要原因之一在于企业以获得良好形象和声誉为目标而从事的慈善捐赠活动,从而为企业竞争优势的研究另辟一条蹊径;(4)采用结构方程方法验证了捐赠行为与竞争优势的关联机制,并进一步识别了相互间的影响效应。鉴于与此相关的实证研究较为鲜见,在方法探索和运用方面为后续研究提供了极为有益的实证支撑。诚然,本研究仍然存在诸多不足之处,对此,本文最后部分指出了本研究的局限性及未来有待改进和深入研究的方向。
    As a principal form of organization, non-profit organization (NPO) has grown vigorously and played an important role in global social, economic and political fields since the 1980s. With the rapid progress of global economic integration, more and more limitations appear in traditional production factors that enhance the competitive advantages of firms. So the firms have to seek new points of economic growth. As an effective way to share corporate social responsibility (CSR), it is significant for corporation to contribute to NPOs. Most of existing studies focus on discussion of corporate philanthropy itself, and few efforts have been devoted to justifying the relationship between philanthropy and strategy. Therefore, the differentiated performance of firms which take part in the philanthropy is not known to other firms.From the perspective of corporate social capital, this study takes the firm involved in philanthropy as the research object and does a tentative work through explaining the relationship between corporate giving and competitive advantages of the firm. At first, this paper starts with a qualitative and quantitative description of corporations’ giving, including motive, structure and management. According to the theory of corporate philanthropy and CSR, this paper defines five characteristics of the corporate giving. And then, by clearing about the relationship between the characteristics of contribution, the corporate social capital and the competitive advantage of firms, a concept framework is built, and the mechanism of the effects of the characteristics of contribution on the firm is discussed. At last, the research used data from 290 firms in Yangtze River delta involved in contribution from the year 2004 to 2006. During the procedure of data processing, some methods such as descriptive statistics analysis, and confirmatory factor analysis (CFA) were used. Based on the analysis and test by the structural equation modeling (SEM), the concept model was modified properly and the final model was drawn. So this mechanism was confirmed by the experiential research, which showed the extent that how the characteristics of contribution affected on the firm’s competitive advantages. This paper indicated some new advisements begotten by the mechanism about the practice of corporate giving.Based on the theoretical and empirical studies, some conclusions can be achieved as follows: (1) The research establishes a contents system of corporations’ giving behaviors, incorporates theory of corporate philanthropy systematically, and emphasizes the importance of application in corporate strategy management. (2) According to the overall analysis of the behavior of corporate giving, this paper summarizes its characteristics and makes a comparative research into the difference in giving behaviors between domestic and foreign enterprises. In general, foreign enterprises are better than domestic enterprises in motive, structure and management of contribution. (3) The behavior of corporate giving can be reified to different kinds of characteristics, and these identified characteristics have different modes of effects on the competitive advantages of firms. (4) The characteristics of contribution have indirect influence on the firm’s competitive advantages. They are through the transfer of social capital in firms and then enhance the competitive advantages of firms by acquiring information, technology and knowledge. (5) Finally, this study proposed some effective policies to encourage firm to participate in philanthropy, including advocating the idea of corporate citizenship, applying tax preference to firms and regulating NPO’s development to raise their public credibility.While applying existing theories and methods, this paper does some tentative work of theoretical innovation as follows: (1) From the perspective of corporate social capital, this study not only relates corporate giving with competitive advantage, but makes an extension to the applied range of theory of competitive advantage. Consequently, a logic framework is constructed and perfected. (2) According to large sample investigation, this paper makes a qualitative and quantitative description of corporate giving, and reveals its characteristics. (3) Through exposing the mechanism of the effects of the characteristics of contribution on competitive advantages of firms, the study points out that one of the reasons which causes the difference in firm’s competitive advantages, that is, corporations’ contributions help to build good images and reputation. This attempt initiates another approach to studying the competitive advantages of firms innovatively. (4) The method of SEM is applied in research work to verify the conjunction mechanism between contribution and competitive advantages of a firm, and then the interaction between them is exposed. These provide an instructive support for others’ study in correlative field.At last, the conclusion part of this paper indicates the limitations of this study and provides some ideas for further research.
        

企业捐赠非营利组织的行为及竞争优势研究

致谢5-6
摘要6-8
Abstract8-9
图目录10-11
表目录11-13
目次13-15
1 绪论15-31
    1.1 研究背景、目的和意义15-20
    1.2 相关概念界定与说明20-24
    1.3 研究的逻辑框架、技术路线和结构安排24-28
    1.4 研究创新说明28-31
2 国内外相关文献综述31-72
    2.1 企业竞争优势理论的发展脉络31-38
    2.2 企业社会资本与竞争优势研究述评38-52
    2.3 非营利组织及企业捐赠行为的研究进展52-72
3 捐赠行为与企业竞争优势:基于社会资本的概念模型72-99
    3.1 企业捐赠非营利组织的行为72-87
    3.2 捐赠行为与企业社会资本87-91
    3.3 企业社会资本与竞争优势91-97
    3.4 概念模型的建构97-99
4 研究设计与研究方法99-117
    4.1 研究对象的选取99-100
    4.2 研究数据的收集100-106
    4.3 变量设置和测度106-112
    4.4 研究方法描述112-117
5 企业捐赠非营利组织行为的定量刻画117-128
    5.1 对企业捐赠动机的分析117-120
    5.2 对企业捐赠结构的分析120-124
    5.3 对企业捐赠管理的分析124-128
6 捐赠行为影响竞争优势的实证分析和结果讨论128-153
    6.1 信度和效度检验128-133
    6.2 变量的描述性统计133-135
    6.3 相关分析135-138
    6.4 结构方程建模分析与评价138-148
    6.5 结果讨论148-153
7 结论与展望153-159
    7.1 主要的研究结论153-156
    7.2 本研究的局限性156-157
    7.3 未来的研究展望157-159
参考文献159-172
附录1: 企业捐赠非营利组织的行为及竞争优势调查问卷172-177
附录2: 访谈提纲177-178
附录3: 2003年国资厅通知执行的企业规模划分标准178-180
附录4: 作者简历180


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