西安财经学院学报
西安財經學院學報
서안재경학원학보
Journal of Xi‘an Institute of Finance & Economics
2014年
1期
62~66
,共null页
家族企业 关系契约治理 社会责任 财务绩效
傢族企業 關繫契約治理 社會責任 財務績效
가족기업 관계계약치리 사회책임 재무적효
family business; relational contractual governance; corporate social responsibility financial per-formnance
关系契约治理会对家族企业产生重大影响。文章基于已有的研究成果，以A股上市家族企业为样本，分析了家族企业关系契约治理对企业财务绩效以及企业财务绩效对企业履行社会责任的影响。实证检验结果：关系契约治理强度越大，企业绩效越好；财务绩效越好，企业愿意承担的社会责任也越大。关系契约治理对我国家族企业治理方式的完善具有非常重要的意义。
關繫契約治理會對傢族企業產生重大影響。文章基于已有的研究成果，以A股上市傢族企業為樣本，分析瞭傢族企業關繫契約治理對企業財務績效以及企業財務績效對企業履行社會責任的影響。實證檢驗結果：關繫契約治理彊度越大，企業績效越好；財務績效越好，企業願意承擔的社會責任也越大。關繫契約治理對我國傢族企業治理方式的完善具有非常重要的意義。
관계계약치리회대가족기업산생중대영향。문장기우이유적연구성과，이A고상시가족기업위양본，분석료가족기업관계계약치리대기업재무적효이급기업재무적효대기업리행사회책임적영향。실증검험결과：관계계약치리강도월대，기업적효월호；재무적효월호，기업원의승담적사회책임야월대。관계계약치리대아국가족기업치리방식적완선구유비상중요적의의。
Relational contractual governance has an important effect on family business. According to the previous research results, this article analyzes the effect of relational contractual governance to financial performance and to corporate financial performance based on the sample of family businesses from A shares. The greater the intensity of relational contractual governance, the better the financial perform- ance. The better the financial performance, the more social responsibility of the corporate would be taken. Family relational contractual governance will take very important effect to improve the family business governance in China.
