导　　师： 晁罡

学科专业： 120202

授予学位： 硕士

作　　者： ;

机构地区： 华南理工大学

摘　　要： 企业的伦理能力建设不再是企业可有可无的附庸品，而是作为企业生存和发展的竞争能力体现，是企业能力集合中的核心能力。探讨企业如何建设和提升企业伦理能力尤其是企业的伦理制度效力，从而保持企业长期持续的绩效和竞争优势，是一个非常值得深入研究的重要课题。目前学者对企业伦理研究更多侧重于企业伦理的理念以及规范方面，在实用性和操作性方面的研究则明显不足。对此，本研究旨在探讨伦理制度与企业绩效有机统一的规律和实现机制，为企业的伦理制度化建设提供理论基础。 本文通过实证研究的方法，探讨和验证伦理制度对企业绩效的影响效应，并引入企业社会责任行为作为中介变量。在文献研究的基础上，提出并分析伦理制度的基本结构，构建其与企业社会责任行为、企业绩效之间的作用机制模型。以企业中高层管理者为研究对象，利用SPSS以及AMOS统计分析软件进行数据分析和假设检验。在此基础上，考察伦理制度与企业社会责任行为和企业绩效之间的作用机制和影响关系，并考察不同组织特征下企业社会责任行为表现的差异。 通过对伦理制度、企业社会责任行为与企业绩效三者之间关系实证分析，研究发现：（1）企业的伦理制度建设水平对企业绩效无显著正向影响。（2）企业的伦理制度建设水平对企业的社会责任行为存在显著正向影响。（3）企业社会责任行为对企业绩效存在显著正向影响。（4）企业社会责任行为在企业伦理制度对企业绩效的影响中起到中介作用。依据实证分析结果，本研究提出了对企业管理的建议：（1）树立企业伦理价值观，进行企业伦理决策；（2）建立和完善企业的伦理制度，重点强调内隐伦理制度建设；（3）全面履行企业社会责任，带动绩效提升。 With the gradual improvement of market system and legal system, the programof ethical capacity construction is no longer an optional enterprise client products, butas the basic performance of the corporate competiveness to survive and develop.Researches on how to build and enhance the ability of business ethics in order tomaintain long-term sustainable performance and competitive advantage is a veryworthy of further study. The researches on business ethics in our country lay specialemphasis on ideas and norms, but the researches on practice ability and operation arenot enough obviously. In the practice of enterprise ethics, not much attention hasgiven to how to bring enthics norms into play in enterprise and effective methods arelack as well. Therefore, this study aims to researches the functional mechanism andinfluential effect among ethical institution on corporate social performance andcorporate performance, in order to provide a theoretical basis for theinstitutionalization construction of business ethics. This study uses questionnaire survey to investigate the influence of ethicalinstitution on corporate social performance and corporate performance. Based on theliterature review, we put forward and analyze the basic components of ethicalinstitution and construct the functional mechanism model among corporate socialperformance and corporate performance. Then we choose middle and top managers asthe research objects and select valid questionnaires, applying the analysis tools suchas SPSS and AMOS to carry out model fitting and hypothesis test. Furthermore, weevaluate the functional mechanism and influential effect among ethical institution,corporate social performance and corporate performance on the basis of the totalsamples. In addition, we also probe into the difference of corporate socialperformance of the corporates under different organizational characteristics. The main conclusions of the dissertation are as follows：/(1/) Ethical institution hasnon-significant positive impact on corporate performance./(2/) Ethical institution hassignificant positive impact on corporate social performance./(3/) Corporate socialperformance has significant postitive impact on corporate performance./(4/) Corporatesocial performance plays a fully intermediary effect between ethical institution andcorporate performance.Based on the theorrtical and empirical research, this papergives some advices to enterprises:/(1/) establish ethical values and ethical decisions;/(2/) establish and perfect ethical institution, with emphasis on the construction of implicitethical institution;/(3/) actively committed to corporate social responsibility in order tomake social performance better.

关 键 词： 伦理制度 企业社会责任行为 企业绩效

分 类 号： [B82-05 F270 F224]

领　　域： [哲学宗教] [经济管理] [经济管理] [经济管理]