摘要
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。
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.
出处
《西安财经学院学报》
CSSCI
2014年第1期62-66,共5页
Journal of Xi’an University of Finance & Economics
关键词
家族企业
关系契约治理
社会责任
财务绩效
family business
relational contractual governance
corporate social responsibility financial per-formnance