| 企业社会资本形成机理以及实现路径研究 |
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| 引用本文： | 李春.企业社会资本形成机理以及实现路径研究[J].财会通讯,2011(2). |
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| 作者姓名： | 李春 |
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| 作者单位： | 中国人民大学商学院 |
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| 摘 要： | 社会资本在现代商业社会和企业经营管理中逐渐被发现和重视,成为继物质资本、人力资本、知识资本之后被重点关注的领域,其对企业价值创造具有重要作用,对于社会资本的有效形成和利用社会资本有着极其重要研究价值和指导意义。本文回顾了企业社会本研究的理论进展和不足;分别从不同的维度分析了企业社会资本是如何形成的;选取了396家中国矿产资源类上市企业作为样本,重点检验了这些维度形成的社会资本对企业的影响;为企业开发和形成社会资本提出了若干建议。
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| 关 键 词： | 社会资本 形成机理 企业绩效 实现路径 |
Research on the Formative Mechanism and Implementation Path of the Corporate Social Capital |
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| Li Chun.Research on the Formative Mechanism and Implementation Path of the Corporate Social Capital[J].Communication of Finance and Accounting,2011(2). |
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| Authors: | Li Chun |
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| Institution: | Li Chun(School of Business; Renmin University of China; Beijing 100872); |
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| Abstract: | The social capital begin to be discovered and taken into account in the enterprise management of the modern business society,and paid attention to as the key field as well as the physical capital,human capital,knowledge capital.It plays an important role in the enterprise value creation.There are some important value and significance to research on the formative mechanism and implementation path of the corporate social capital.Therefore,this paper firstly reviews the research progress and insufficiency abou... |
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| Keywords: | Social capital Formative mechanism Enterprise performance Implementation path |
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