CAJ | 학술논문

通过对资源配置和环境的分类与刻画,将绩效划分为市场绩效和财务绩效;在此基础上,研究资源配置和环境对企业绩效的直接效应,并检验环境对资源配置各维度与绩效关系的调节效应.结果表明,财务资源配置对绩效有正效应,人力资源配置、产销配置、研发支出对绩效有负效应;环境作为解释变量显著影响企业绩效;调节效应检验中,动态环境对资源配置与绩效关系调节作用显著,而环境竞争性只对资源配置与财务绩效关系有显著调节作用,对资源配置与市场绩效关系的调节作用不显著.
통과대자원배치화배경적분류여각화,장적효화분위시장적효화재무적효;재차기출상,연구자원배치화배경대기업적효적직접효응,병검험배경대자원배치각유도여적효관계적조절효응.결과표명,재무자원배치대적효유정효응,인력자원배치、산소배치、연발지출대적효유부효응;배경작위해석변량현저영향기업적효;조절효응검험중,동태배경대자원배치여적효관계조절작용현저,이배경경쟁성지대자원배치여재무적효관계유현저조절작용,대자원배치여시장적효관계적조절작용불현저.
This paper got and measured the resources allocation index, environment index, and divided enterprises perform- ance into market performance and financial performance. The empirical results show that financial resources allocation posi- tively influences performance, human resources allocation, product-sales allocation, R＆D allocation negatively influence performance. Environment has a significantly and directly influence on performance. Dynamic environment significantly moderates the relationship between resources allocation and performance, but competitive environment only moderates the re- lationship between financial performance and resources allocation; and to the relationship between market performance and resources allocation, the competitive environment is not a moderator.