牛牛游戏厅安卓,{原始关键词}

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                                1. 当前位置: 代写一篇论文多少钱 > 会计论文 > 价值共创行为对建筑上市企业财务绩效的作用

                                  价值共创行为对建筑上市企业财务绩效的作用

                                  时间:2020-05-08 09:13作者:陈梦娇
                                  本文导读:这是一篇关于价值共创行为对建筑上市企业财务绩效的作用的文章,建筑业是我国国民经济持续发展的支柱之一,随着“一带一路”倡议的不断推进,建筑业迎来了行业发展的新机遇,中国发展也打开了改革开放的新局面。

                                    摘    要: 本文基于SCP分析范式,从企业和区域层面构建建筑上市企业价值共创行为对财务绩效影响的多层次线性模型,结果表明:建筑上市企业财务绩效分布具有区域性差异,尤其是华南、中地区和华北地区;企业层面的价值共创行为对财务绩效具有一定程度的决定作用,这种显着作用可通过区域层面的价值共创行为得到进一步加强或削弱,并于企业财务绩效上得以体现。

                                    关键词: SCP范式; 建筑企业; 财务绩效; 价值共创;

                                    一、引言

                                    JIANZHUYESHIWOGUOGUOMINJINGJICHIXUFAZHANDEZHIZHUZHIYI,SUIZHE“YIDAIYILU”CHANGYIDEBUDUANTUIJIN,JIANZHUYEYINGLAILEXINGYEFAZHANDEXINJIYU,ZHONGGUOFAZHANYEDAKAILEGAIGEKAIFANGDEXINJUMIAN。2018NIANJIANZHUQIYEZONGCHANZHIDADAO23.5WANYIYUAN,DUIGUOMINSHENGCHANZONGZHIDEGONGXIANLVDADAO8.2%,CHONGFENXIANSHILEJIANZHUYEZAIGUOMINJINGJIZHONGDETUCHUDIWEI。DANTONGSHIWOGUOJIANZHUYEYEMIANLINZHEZHUANXINGSHENGJIDEPOQIEXUQIU,SHICHANGDUIYUJISHUCHUANGXIN、GAOZHILIANGDEYAOQIUPOSHIQIYEJINXING“GUANLIGEMING”,ERZHEICHANGJISHUYUGUANLIDEXIETONGCHUANGXINQIBENZHIHAISHIZAIYUJIAZHIDEGONGCHUANG、GONGXIANG。FUWUHUALANGCHAOXIADEJIAZHIGONGCHUANGSHIDUOGEXIANGGUANJINGJIDANYUANTONGGUOZIYUANGONGXIANGHEFUWUJIAOHUANJINXINGDEJIAOHUXINGWEI,QIZHONGZHUYAODESHIXIANFANGSHISHILIYIXIANGGUANZHEGONGTONGCANYUDAOSHENGCHANGUOCHENGZHONGQU。ZAIQIYEGUANLIDESHIJIGUOCHENGZHONG,SHENGCHANFANWEIBINGBUJUXIANYUCHANPINCONGYUANJIANDAOCHENGPINDELIUCHENG,ERSHIQIYEJINGYINGDEQUANGUOCHENG。GONGCHENGXIANGMUZUOWEIJIANZHUQIYEDECHENGBENGUANLIZHONGXIN,SHIJIAZHIGONGCHUANGYUQIYEWEIGUANCENGMIANDETIXIAN,QINEIRONGWEIXIANGMUGEFANGCANYUZHETONGGUOWANCHENGZHIDINGGONGCHENGSHIXIANSHOUYI。ERQIYEYUQIYEZHIJIANDEJIAZHIGONGCHUANGXINGWEIZESHIJIYULEISI“LIANMENG”DEHEZUO、JINGZHENG、JIANDUDENGGUANXIDESHICHANGXINGWEI,QIZUIZHONGMUDERENGRANSHITIGAOZISHENJIXIAO。ZONGSHANG,JIANZHUQIYEDEJIAZHIGONGCHUANGXINGWEIBAOHANLESANGECENGCIDENEIRONG,XIANGMUCENGMIANDEDUOFANGGONGYING、QIYECENGMIANDEHEZUOJINGYINGHEXINGYECENGMIANDEXIETONGFAZHAN。

                                    随着价值共创理论的不断完善以及建筑业对经济发展重要性的不断提高,学者们对于建筑企业价值共创行为的观者越来越多,但是主要集中于工程项目层面的价值共创实现机制,缺乏考虑价值共创行为企业、行业层面的跨层次分析。为解决这一问题,本文利用2011~2018年建筑业上市公司财务数据,基于服务主导逻辑理论、根据SCP范式分析价值共创行为对上市企业财务绩效的影响。这一研究对于建筑企业把握管理创新方向、构建合作共赢局面具有启示作用,对提高工程项目绩效提供了理论支撑。
                                   

                                  价值共创行为对建筑上市企业财务绩效的作用
                                   

                                    二、文献回顾与假设提出

                                    (一)文献回顾。

                                  牛牛游戏厅安卓,{原始关键词}   CAIWUJIXIAOZUOWEIQIYEGUANLIDEZHONGYAONEIRONG,SHIQIYEJINGYINGDEZUIZHONGMUDEHESHICHANGXINGWEIDEFUWUDUIXIANG,TIGAOJIXIAOYESHIZHUANXINGQIJIANZHUQIYEGUANLIDEZHONGZHONGZHIZHONG。DUIYURUHETIGAOQIYECAIWUJIXIAO,BUTONGSHIQIXUEZHEJIYUBUTONGSHIJIAOJICHULEJIAOWEIFENGFUDEDAAN。LIRU,ZAIXINGYEFEIJISHUXINGMAOYIBILEIZHUJIANXIAOSHIDEQUANQIUJINGJIBEIJINGXIA,JIANZHUQIYEPINGJIEYONGYOUDALIANGZIBENDEYOUSHITONGGUODUOYUANHUAJINGYINGMOXINGKUODAQIYEGUIMO、TISHENGZONGHEJINGZHENGLIDEJIEGUOZUIZHONGHUITIXIANZAIQIYECAIWUJIXIAOSHANG。MUQIAN,GUONEIWAIXUEZHEZHUYAOGUANZHUQIYESHEHUIXINGXINGWEIDUICAIWUJIXIAODESHIJIYINGXIANG,JIQIYETONGGUOCISHANXINGWEI、PILUNEIBUXINXI、TIGAOYUANGONGFULIDAIYUDENGYIXILIEXINGWEITIGAOZISHENSHEHUIZEREN、SHULILIANGHAOQIYEXINGXIANGHOUDUICAIWUJIXIAODEZHENSHIZUOYONG。

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                                  牛牛游戏厅安卓,{原始关键词}   SHANGSHUWENXIANJIYUBUTONGSHICHANGHUANJINGXIAQIYESHUJUDUICAIWUJIXIAOJINXINGYANJIU,DANSHIZHUYAOJIZHONGYUCAIWUJIXIAODEYINGXIANGYINSUJIQIJIZHI,DUIYUQIYEJIAZHIGONGCHUANGDESHICHANGXINGWEIDUICAIWUJIXIAOYINGXIANGDEYANJIUXIANGDUIJIAOSHAO,YOUCIJIANZHUQIYEJIAZHIGONGCHUANGXINGWEIDUICAIWUJIXIAODEYINGXIANGZHIDEJINYIBUSIKAO。

                                    (二)假设提出。

                                    SCPFENXIFANSHISHIZAIHAFOXUEPAIYONGYUCHANYEZUZHIFENXIDESCPLILUNJICHUSHANGSUOYANSHENGCHUDEFENXIKUANGJIA,BAOKUOSHICHANGJIEGOU、SHICHANGXINGWEIYIJISHICHANGJIXIAOSANGEYAOSU,ZHUYAONEIRONGWEISANYAOSUZHIJIANDEYINGUOGUANXI,JITEDINGDESHICHANGJIEGOUJUEDINGLESHICHANGZHUTIDEXINGWEI,ERXINGWEIYOUSHICHANGJIXIAOZUOZHIJIEBIAOXIAN,ZUIZHONGTONGGUOCHANYEZHENGCEZUOYONGYUDIAOZHENGJIEGOUSHIXIANTIGAOJIXIAODEMUDE,XINGCHENGWANZHENGDEXUNHUAN。YOUYUJIANZHUYE(ZHENGJIAOSUO2012NIANXIUDINGDE《SHANGSHIGONGSIXINGYEFENLEIZHIYIN》,BAOKUOFANGWUJIANZHUYE、TUMUGONGCHENGJIANZHUYE、JIANZHUANZHUANGYE、JIANZHUZHUANGSHIHEQITAJIANZHUYESIDALEI)SHICHANGJIAOWEIFENSAN,QIYEJINGYINGFANWEIJIAODA,GUDUIYUJIANZHUYESHICHANGJIEGOUBUZUOJUTIFENXI,ZHEZHONGTANJIUXINGYENEIJIAZHIGONGCHUANGXINGWEIDUIQIYECAIWUJIXIAODEZUOYONG。

                                    1、价值共创行为与企业财务绩效。

                                    JIAZHIGONGCHUANGSHISHICHANGNEIJINGJIGETIHUOZUZHIWEILEXUNQIULIYIZUIDAHUASUOJINXINGDEYIXILIEZIYUANZHENGHE、FUWUJIAOHUANDEXINGWEI,ZHEIZHONGBAOHANZHUDUOCANYUZHEDEHUDONGZAIFUWUZHUDAOLUOJILILUNSHENGXINGDESHICHANGZHONGCHENGWEIXINDE、XUYAOSIKAODESHICHANGXINGWEI。HAFOXUEPAIRENWEI,ZAISCPFENXIKUANGJIAZHONGSHICHANGXINGWEIDUISHICHANGJIXIAOJUYOUJUEDINGXINGZUOYONG。YINCI,BENWENTICHUJIASHE:

                                    H1:QIYEJIAZHIGONGCHUANGXINGWEIDUICAIWUJIXIAOJUYOUJUEDINGZUOYONG

                                    2、不同区域建筑上市企业财务绩效。

                                    SHOUXIAN,QIYESHICHANGXINGWEIQIANTAOZAIDANGDIHUANJINGZHONG,BIRANSHOUDAODIQUTEDINGWAIBUTIAOJIANDEYINGXIANG。DIQUDEJINGJIFAZHANSHUIPING、JIAZHICHUANGZAO(JINGZHENG)NENGLIDENGFANYINGCHUQIYEJINGYINGFAZHANDEWAIBUHUANJING,YINGXIANGZHEQIYEDECAIWUJIXIAO。QICI,JIUJIANZHUYEDEXINGYETEDIANERYAN,TANJIUQIGUANLIGUOCHENGBIRANYAOKAOLVQUYUXINGTEZHENG。RUOSHIJIANGGONGCHENGXIANGMUZUOWEIYANJIUJIANZHUCHANYEFAZHANDEJINGJIDANYUAN,WUYIYUJIANGJIAZHIGONGCHUANGMOKUAIHUA,QIEGONGCHENGXIANGMUZHONGLEIFANDUO,XIANGMUZHOUQIBUGUILV,HENGLIANGNANDUJIAODA。YINCI,BENWENXUANZEJIANZHUQIYEZUOWEIYANJIUDANWEI,CONGQIYECENGMIANKAOCHAJIAZHIGONGCHUANGXINGWEISUODAILAICAIWUJIXIAODEBIANHUA,TONGSHIJIARUQUYUTEZHENGBIANLIANG。

                                    JIYUYISHANG,BENWENTICHURUXIAJIASHE:

                                    H2a:BUTONGQUYUJIAZHIGONGCHUANGXINGWEIDUISHANGSHIQIYECAIWUJIXIAODEYINGXIANGCUNZAICHAYI

                                    H2b:QUYUCENGMIANJIAZHIGONGCHUANGXINGWEIDUIQIYECENGMIANDEJIAZHIGONGCHUANGXINGWEICUNZAIJIJIZUOYONG

                                    三、研究数据

                                    (一)样本选择与数据来源。

                                    ZAICHANPINZHUJIANFUWUHUADEFUWUKEXUELANGCHAOXIA,JIYUJIAZHIGONGCHUANGDESHIJIAO,CONGSHIJIANZHUYEDESHANGSHIGONGSICAIWUJIXIAODEBODONGBUJINSHOUDAOQIYEGETITEZHENGDEYINGXIANG,HAIHUISHOUDAOQIYESUOZAIQUYUSHENGTAIHUANJINGDEYINGXIANG。YINCI,ZUNXUNSCPFANSHIKAOCHASHICHANGCHENGFENJIAOWEIFUZADEJIANZHUXINGYESHANGSHIQIYECAIWUJIXIAODEYINGXIANGYINSUBIRANYAOCONGJIAZHIGONGCHUANGDESHICHANGXINGWEICHUFA。WEIGUANSHICHANGZHUTIDEJIAZHIGONGCHUANGXINGWEIDOUHUISHOUDAOQIZISHENTIAOJIANJIZHUANGTAIDEDUOWEIDUZHIYUE,RUJINGYINGQINGKUANG、ZIBENFENPEI、ZHANLVEGUIHUADENG。DANGJIANGSUOYOUWEIGUANZHUTIDEJIAZHIGONGCHUANGXINGWEIZHIYUQUYUCENGMIANLAIKAOCHASHI,NEIMEJIAZHIGONGCHUANGJIUCHENGWEILEYIZHONGQUYUXINGDESHICHANGXINGWEI,YINERHUISHOUDAOQUYUHUANJINGDEYINGXIANG。GUER,BENWENXUANZEDUOCENGCIXIANXINGMOXING(HLM),KONGZHIQIYEGETICENGMIANHEQUYUCENGMIANLAIJINXINGXIANGGUANFENXIYUYANJIU。

                                  牛牛游戏厅安卓,{原始关键词}   BENWENSHUJULAIYUANYU《ZHONGGUOTONGJINIANJIAN》《JIANZHUYETONGJINIANJIAN》、GUOTAIANSHUJUKUYIJIZHONGGUOCAIJINGWANG。BENWENXUANQU2011~2018NIANJIANCHUYUHUOYUEZHUANGTAI(ZHENGJIANHUI《SHANGSHIGONGSIXINGYEFENLEI》)DE36JIAJIANZHUSHANGSHIQIYEWEIYANGBEN(TICHUWUFAHUOQUSHUJUHE2011~2018NIANJIANGAIBIANCONGSHIXINGYEDEQIYE),GENJUQIYEZHUCEDIQUEDINGLE3GEXINGZHENGQUYUHE9GECHENGSHI,ZUIZHONGDEDAO351GEGUANCEZHI。

                                    (二)变量测度。

                                    BENWENBIANLIANGBAOKUOLIANGGEFANGMIAN:YISHIQIYECENGMIANDEBEIJIESHIBIANLIANGYUJIESHIBIANLIANG;ERSHIQUYUCENGMIANDEJIESHIBIANLIANG。

                                    1、被解释变量。

                                    BENWENYISHANGSHIQIYECAIWUJIXIAOWEIBEIJIESHIBIANLIANG。YIBANLAISHUO,Tobin-qBEIRENWEISHIYONGYUPINGJIASHANGSHIQIYESHICHANGJIAZHIYUTOUZICHENGBENPEISHIDUDEZHIBIAO,ZAIYANJIUSHANGSHIJIANZHUSHIGONGQIYECAIWUJIXIAOSHIYEKEZUOWEIDAILIBIANLIANG。DANZAIZONGHEZHONGGUOGUPIAOSHICHANGDEJIBENQINGKUANG(SHICHANGJINGJIFAZHANSHANGBUCHENGSHU,GUPIAOSHICHANGWUFAZHENSHIFANYINGGONGSISHIJIJIAZHI)YIJISHANGSHIJIANZHUQIYEJIAZHIGONGCHUANGXINGWEIDETESHUXING,JIEJIANJIYUHUIJIXUEKEZHENDUIDUANQIQIYECAIWUJIXIAOHENGLIANGBIAOZHUN,BENWENXUANZECAIYONGZICHANSHOUYILV(ROA)ZUOWEIQIYECAIWUJIXIAODEHENGLIANGZHIBIAO,TONGSHISHIYONGJINGZICHANSHOUYILV(ROE)ZUOWEIJIXIAOZHIBIAOKAOCHAMOXINGDEWENJIANXING。

                                    2、解释变量。

                                  牛牛游戏厅安卓,{原始关键词}   GENJUGUONEIWAIXUEZHEDUICAIWUJIXIAODEYANJIUYIJIHLMDEFENCENGYUANLI,BENWENZONGHELEQIYECENGMIANHEQUYUCENGMIANDETEZHENGBIANLIANG,GOUJIANLEFUWUZHUDAOLUOJIXIAJIAZHIGONGCHUANGTEZHENGBIANLIANGDUICAIWUJIXIAOYINGXIANGMOXING。QIYECENGMIANDEJIESHIBIANLIANGCONGQIYEJIBENQINGKUANG、JINGYINGQINGKUANGHEKEJICHUANGXINSANGEFANGMIANLAIKAOCHA。QIYEJIBENQINGKUANGFANGMIAN,SHIYONGQIYEGUIMO(SIZE)、GUDINGZICHANJINGZHI(NB)、ZHENGFUBUZHULAIHENGLIANG(GS);JINGYINGQINGKUANGFANGMIAN,TONGGUOZICHANFUZHAILV(RC)LAIFANYING;KEJICHUANGXINFANGMIAN,YIYANFATOURU(RI)、YANFAQIANGDU(R&D)LAIHENGLIANG。QUYUCENGMIANDEJIESHIBIANLIANGBAOKUODIQUSHENGCHANZONGZHI(PGDP)、JIANZHUYEZENGJIAZHI(GVA)、LAODONGSHENGCHANLV(LP)YIJIQIYELIRUNE(TP)。

                                    3、控制变量。

                                    XUEZHELINYIXIN、LIYINGYINGZAITANJIUJIANZHUQIYEFAZHANZHANLVEDUICAIWUJIXIAODEBUTONGYINGXIANGZHONGYETONGYANGDUIQIYECHENGLINIANXIANJINXINGLEKONGZHI,HAIKAOLVDAOQIYESHIJIKONGZHIRENDUIJIXIAODEZUOYONG。YINCI,BENWENDUISUOXUANYANGBENDECHENGLINIANXIAN(AGE)YIJICHANQUANXINGZHI(SOE)JINXINGLEKONGZHI。

                                    (三)变量的描述性统计分析。

                                  牛牛游戏厅安卓,{原始关键词}   ZICHANSHOUYILVHEJINGZICHANSHOUYILVDEJUNZHIFENBIEDADAO0.04HE0.08,BIAOMINGJIANZHUSHANGSHIQIYEMEIDANWEIDEZICHANTOURUDOUSHIHUOLIDE。QIYEGUIMOZUIXIAOZHIWEI0.86,ZUIDAZHIDADAO7.90,SHUOMINGBUTONGQIYEDEJINGYINGGUIMOCUNZAIXIANZHECHAYI。ZHENGFUBUZHUDEZUIXIAOZHIYUZUIDAZHICHAJUJIAODA,KEJIANSHANGSHIJIANZHUQIYEZHIJIANSHENGCUNHUANJINGBINGBUXIANGTONG。ZICHANFUZHAILVDEJUDACHAYIKENENGSHIYUANYUQIYEJINGYINGLINIANYIJICHANQUANXINGZHIDEBUTONG,0.55DEJUNZHIYESHUYUJIANZHUYEXIANGDUI“JIANKANG”DESHUIPING。YANFATOURUHEYANFAQIANGDUDEJUNZHIFENBIEWEI11.70HE2.32,RENGYOUSHANGSHENGDEKONGJIAN,SHUOMINGSHANGSHIJIANZHUQIYEDUIYUKEJICHUANGXINDEZHONGSHICHENGDUYINGDANGJIXUJIASHEN。CIWAI,QUYUTEZHENGBIANLIANGZHONGLAODONGSHENGCHANLVDEZUIDAZHIHEZUIXIAOZHIZHIJIANCHAJUXIANGDUIJIAODA,SHUOMINGBUTONGQUYUZHIJIANJIANZHUYEDESHENGCHANXIAOLVCUNZAIMINGXIANCHAYI。

                                    四、实证结果与分析

                                    (一)非参数检验。

                                    GUONEIWAIXUEZHETONGGUOSHIZHENGYANJIUZHENGMING,QIYECAIWUSHUJUFANGMIANHUIJIZHIBIAOYUBILVZHIBIAOBINGBUBIRANSHUYUZHENGTAIFENBU。JINYIBUSIKAO,JIANZHUSHANGSHIQIYECAIWUJIXIAODEFENBUSHIFOUCUNZAIQUYUSHANGDEXIANZHECHAYI。YINCI,BENWENDUISUOSOUJIDEJIANZHUQIYEYANGBENSHUJUJINXINGFEICANSHUJIANYAN。FEICANSHUJIANYANSHIDUIYUWEIZHIYANGBENSHUJUFENBUQINGKUANGTUIDUANDEJIASHEJIANYAN,GENJUYANGBENSHULIANGYIJITEZHENGDUIYINGBUTONGDEJIANYANFANGFA。SHOUXIAN,DUIJIANZHUSHANGSHIQIYECAIWUJIXIAOJINXINGKruskal-Wallis HFEICANSHUJIANYAN,JIEGUOXIANSHIZICHANSHOUYILVHEJINGZICHANSHOUYILVDEGAILVFENBIEWEI0.002HE0.003,JUNMINGXIANXIAOYU0.05DEXIANZHEXINGSHUIPING,SHUOMINGJIANZHUSHANGSHIQIYEDECAIWUJIXIAOZAIQUYUFENBUSHANGBIAOXIANCHULEXIANZHECHAYI。QICI,JINYIBUDUIBUTONGQUYUJIANZHUQIYECAIWUZHIBIAOCAIYONGKruskal-Wallis HJIANYANHEKolmogorovSmirnovJIANYANKAOCHACAIWUJIXIAOFENBUQINGKUANG,JIEGUOXIANSHIHUADONGDIQUHEHUANAN、ZHONGDIQUQIYEJINGZICHANSHOUYILVDEXIANZHESHUIPINGJUNDIYU0.05,YINCIZHEILIANGGEDIQUCAIWUJIXIAOCUNZAIXIANZHECHAYI。HUANAN、ZHONGDIQUHEHUABEIDIQUDEQIYECAIWUJIXIAOZHIBIAOZAIJIANYANZHONGSHIZHONGCHENGXIANXIANZHEDECHAYIXING,SHUOMINGJIANZHUSHANGSHIQIYEDECAIWUQINGKUANGCUNZAIYIDINGDEQUYUXING,JIASHEH2aDEYIYANZHENG。

                                    (二)价值共创行为对财务绩效影响的诊断检验。

                                    BENWENTONGGUOCAIYONGHLMDELINGMOXINGLAIYANZHENGJIAZHIGONGCHUANGDUICAIWUJIXIAODEYINGXIANGSHIFOUYOUBIYAOJINXINGKUACENGFENXI。GOUJIANDUOCENGCIXIANXINGHUIGUIMOXINGZHONGDELINGMOXING,GUANCHAZUNEIXIANGGUANXISHUJIZUJIANCHAYIDEXIANZHEXING。FENBIEGUJIYIZICHANSHOUYILVHEJINGZICHANSHOUYILVWEIBEIJIESHIBIANLIANGSHIDUIYINGDELINGMOXING,ZUNEIXIANGGUANXISHU(ICC)FENBIEWEI0.202HE0.126,YUANGAOYU0.059DEMOXINGYUZHI,ZUJIANCHAYIJUNCHENGXIANXIANZHE,BIAOMINGZAIKAOCHAJIAZHIGONGCHUANGTEZHENGBIANLIANGDUICAIWUJIXIAODEYINGXIANGXUANZEDUOCENGXIANXINGMOXINGGENGWEIQIADANG。

                                    表1 HLM实证分析结果一览表
                                  表1 HLM实证分析结果一览表

                                    ZHU:“***”、“**”、“*”FENBIEBIAOSHIZAIZAI0.001、0.05HE0.1SHUIPINGXIAXIANZHE,GUDINGXIAOYINGZHONGKUOHAONEIZHIWEIBIAOZHUNWUCHAZHI

                                    (三)价值共创行为对财务绩效影响分析

                                  牛牛游戏厅安卓,{原始关键词}   SHOUXIAN,GOUJIANSUIJIXISHUMOXING(M2)LAIFENXIQIYECENGMIANJIAZHIGONGCHUANGXINGWEIDUICAIWUJIXIAODEZHIJIEYINGXIANG。YOUBIAO1KEZHI,ZAIKONGZHIJIANZHUSHANGSHIQIYECHENGLINIANXIANYIJICHANQUANXINGZHIHOU,ZHIYOUQIYEGUIMODUICAIWUJIXIAOCUNZAIXIANZHEZHENGXIANGYINGXIANG,SHUOMINGJIANZHUQIYEDEQIYEGUIMOYUEDA,XIANGDUIDECAIWUJIXIAOYEGENGGAO,FUHEXUEZHEDUIQIYEGUIMOHEJIXIAOYINGXIANGDEYANJIUJIELUN。ZHENGFUBUZHUDUICAIWUJIXIAODECHENGXIANDESHIFUXIANGYINGXIANG,YUYIBANQIYEBUTONG,QIKENENGDEYUANYINSHIGONGCHENGXIANGMUDEJIXIAOKAOHEFANGSHIDEDUTEXING。MOXINGSUIJIXIAOGUOXIANSHI,JIANZHUSHANGSHIQIYEDEGUIMO、ZHENGFUBUZHU、YANFATOURUHUISUIZHEDIYUDEGAIBIANERCHUXIANCHAYI。YINCI,XUYAOJIARUQUYUCENGMIANTEZHENGBIANLIANGJINYIBUFENXI。(BIAO1)

                                    QICI,GOUJIANSUIJIJIEJUMOXING(M3),KAOCHAQUYUCENGMIANJIAZHIGONGCHUANGDUICAIWUJIXIAODEYINGXIANG。YINRUQUYUCENGMIANDEBIANLIANGHOU,QIYEGUDINGZICHANJINGZHIDUICAIWUJIXIAODEYINGXIANGCHENGXIANCHUXIANZHEDEZHENGXIANGZUOYONG,SHUOMINGZAIXIANGTONGTIAOJIANXIALIANGJIAQIYEXIANGCHA100DANWEIDEGUDINGZICHANJINGZHI,CAIWUJIXIAOSHANGHUIYOU0.245GEDANWEIDECHAJU。QITAQIYECENGMIANTEZHENGBIANLIANGDUICAIWUJIXIAODEYINGXIANGFANGXIANGYIZHI,YINGXIANGCHENGDULVEYOUCHAYI。

                                    JIYUSCPFANSHIFENXIQIYEJIXIAOXUYAOZAIDONGTAIHUANJINGXIAZONGHEKAOLVZHUDUOYINSUJIANDEXIANGHUYINGXIANG,JIZAIKAOCHASHANGSHIQIYECAIWUJIXIAODEYINGXIANGYINSUSHIJIANGJIAZHIGONGCHUANGXINGWEISHIZUOYIGEDONGTAIGUOCHENG。YINCI,ZUIHOUJIARUGAOCENGYINSUDUIDICENGYINSUDEYINGXIANG,XINGCHENGWANZHENGMOXING(M4),LAIFENXIJIAZHIGONGCHUANGDUICAIWUJIXIAOKUACENGYINGXIANGDEDONGTAIGUANXI。JIEGUOXIANSHI,QUYUCENGMIANBIANLIANGKEYITONGGUOYINGXIANGQIYECENGMIANSUIJIBIANLIANGLAISHIXIANDUICAIWUJIXIAODEZUOYONG。

                                    QIYEGUIMODUICAIWUJIXIAODEYINGXIANGYIJIQIYUDIQUSHENGCHANZONGZHI、JIANZHUYEZENGJIAZHI、LAODONGSHENGCHANLVDEJIAOHUXIANGJUNTONGGUOLEXIANZHEXINGJIANYAN,SHUOMINGZAIXIANGTONGDEQINGKUANGXIAJIANZHUSHANGSHIQIYEGUIMODUICAIWUJIXIAOJUYOUXIANZHEDEZHENGXIANGYINGXIANG,TONGSHIQIYESUOSHUDIQUSHENGCHANZONGZHIDUIQIYEDEZIBENJILEIYOUYIDINGDECUJINZUOYONG,ERJIANZHUYEZENGZHIHELAODONGSHENGCHANLVSHUIPINGZEDUIQIYEGUIMOHEJIXIAOJIANDEJIJIZUOYONGYOUBUTONGCHENGDUDEFUMIANYINGXIANG。YOUXUEZHETONGGUODUIGONGYEQIYEDESHIZHENGFENXIRENWEICHANYEJIXIAOYUXINGYEZENGJIAZHIZHIJIANSHIZHENGXIANGGUANDEGUANXI。DANBENWENDEDAOLEXIANGFANDEJIELUN,QIKENENGDEJIESHISHIJIANZHUQIYEYUGONGYEQIYECUNZAIJUDADECHANYECHAYI,TONGSHIXINGYEZENGJIAZHISHICHANYEJIXIAODEJICHU,ERQIYEJIXIAOZESHIXINGYEZENGJIAZHIDEZHONGYAOZUCHENGBUFEN,JIYUCILUOJIGUANXIGUDEDAOBUTONGJIELUN。KEJICHUANGXINFANGMIAN,BUTONGQUYUJIANZHUXINGYELAODONGSHENGCHANLVSHUIPINGDUIQIYEYANFATOURUHEYANFAQIANGDUJUYOUZHENGXIANGYINGXIANG,DANBUXIANZHE,SHUOMINGQUYUCENGMIANDEJIAZHIGONGCHUANGXINGWEIBINGBUNENGGOUQUANBUZUOYONGYUQIYE。L1ZHONGYANFATOURUHEYANFAQIANGDUDEXISHUCHAYISHUOMINGERZHEDUIQIYECAIWUJIXIAODEZUOYONGSHIXIANGFANDE,KENENGDEJIESHISHIJIANZHUQIYEDANCHUNZHUIQIUKEJICHUANGXINDETOURULIANGBINGBUNENGDAILAIJIXIAODEGAISHAN,ERHELIDITIGAOYANFATOURUZHANYINGYESHOURUDEBIZHONGZEDUIJIXIAOYOUCUJINZUOYONG。

                                    (四)稳健性检验。

                                    WEILEBAOZHENGMOXINGJIEGUODEKEKAOXING,BENWENXUANZEJINGZICHANSHOUYILV(ROE)TIDAIZICHANSHOUYILVJINXINGWENJIANXINGJIANYAN。HUIGUIJIEGUOZHONG,BUFENBIANLIANG、JIAOHUXIANGDEXISHUHEXIANZHEXINGCHUXIANCHAYI,DANBUYINGXIANGZUIZHONGYANJIUJIELUN,SHUOMINGBENWENDESHIZHENGJIEGUOBIJIAOWENJIAN。

                                    五、管理启示

                                    JIYUSHANGSHUSHIZHENGYANJIU,BENWENDEDAOYIXIALIANGDIANGUANLIQISHI:DIYI,JIANZHUQIYEJIXIAODETIGAOJILIBUKAIQIYEZISHENDEJINGYINGFAZHAN,YELIBUKAIQUYUXINGDEXINGYEHUANJING。SUIRANZHENGFUDUIGONGCHENGXIANGMUDEBUZHUDUIQIYECAIWUJIXIAOBINGMEIYOUZHENGXIANGZUOYONG,DANKAOLVDAOGONGCHENGXIANGMUDEZHOUQIXINGYIJIJIANZHUXINGYEMUQIANFUZAHUNLUANDESHICHANGXINGWEI,ZHENGFUBUMENKEYITONGGUOWANSHANHEZHIDINGXIANGGUANFALVFAGUILAIWEIJIANZHUQIYEJIAZHIGONGCHUANGXINGWEITIGONGLIANGHAODESHICHANGHUANJING。DIER,JIANZHUQIYEYINGDANGZHONGSHIJIAZHIGONGCHUANGLINIAN,BINGJIANGQINARUQIYEZHANGQIJINGYINGZHANLVEZHONG,XINGCHENGXINGYENEILIANGHAODEJINGZHENGHUANJING。MUQIAN,WOGUOJIANZHUXINGYECHUXIANDEQIYETONGGUOJIANGDITOUBIAOJIAGE、DIANFUGONGZIDENGSHICHANGJINGZHENGXINGWEILAIHUOQUGENGDUODEXIANGMUJIHUI,XINGCHENGLEYIDINGCHENGDUSHANG“BUJIANKANG、KECHIXU”DEXINGYESHICHANGHUANJING。SUIZHEZHIZAOYE、FUWUYETONGGUOJIAZHIGONGCHUANGXINGWEIKAITUOXINGYEFAZHANXINJUMIAN,JIANZHUQIYEYESHISHIHOUJIANGJIAZHIGONGCHUANGLINIANRONGRUDAORICHANGJINGYINGHUODONGZHONG,YICUJINGONGCHENGXIANGMUDEGAOXIAOGUANLI,SHIXIANQIYEJIXIAODETIGAO,XINGCHENGJIANKANGKECHIXUDESHICHANGJINGZHENG。

                                    参考文献

                                    [1] 林艺馨,李盈盈.建筑企业多元化与绩效的实证研究[J].建筑经济,2014.35(9).
                                    [2] Flammer C.Does Corporate Social Responsibility Lead to Superior Financial Performance A Regression Discontinuity Approach[J].Management Science,2015.61.
                                    [3] 胡有林,韩庆兰.顾客参与对产品服务系统创新绩效的影响研究--基于产品与服务组合的调节分析[J].管理评论,2018.30(12).
                                    [4] 刘明明,肖洪钧,张健东.牛牛游戏厅安卓,{原始关键词}要素如何影响绩效---来自国内建筑企业的实证分析[J].管理评论,2012.24(11).
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