医药企业社会责任履行效率测度及均衡性评价研究

Research on Efficiency Measurement and Equilibrium Evaluation of CSR in Pharmaceutical Enterprises

文章基于投入导向型DEA-BCC模型测度中国医药类上市公司社会责任履行效率,利用改进的洛伦兹曲线及基尼系数,分析了企业社会责任履行效率在同一地区内部的均衡程度。研究结果表明:(1)当前部分医药类企业社会责任效率相对较低,纯技术效率要明显大于规模效率,企业社会责任效率处于规模收益递增的水平,加大社会责任投入水平可以显著提高企业绩效;(2)不同地区的医药类企业社会责任效率水平差异较大,东部较高,中部次之,西部较低,且同一地区内部不同企业之间企业社会责任效率分布相对均衡;(3)根据DEA无效企业投影分析,调整不同利益相关者的社会责任投入结构,可以提高企业社会责任效率,改善企业经营绩效。

Based on the input-oriented DEA-BCC model, this paper measures the efficiency of CSR performance of Chinese pharmaceutical listed companies, and uses the improved Lorentz Curve and Gene Coefficient to analyze the equilibrium degree of CSR performance efficiency within the same region. The research shows that, the efficiency of social responsibility of some pharmaceutical enterprises is relatively low, and the efficiency level of social responsibility of pharmaceutical enterprises in different regions is quite different, but the efficiency distribution of corporate social responsibility among different enterprises in the same region is relatively balanced;according to the projection analysis of DEA ineffective enterprises, adjusting the input structure of social responsibility of different stakeholders can improve corporate society responsibility efficiency.