基于文化理念的品牌价值承诺与企业绩效相关性研究--来自沪市上市公司的经验证据.doc

  基于文化理念的品牌价值承诺与企业绩效 相关性研究——来自沪市上市公司的经验 证据#  5 10 15 20 25 30 35 40  张 燚，刘进平，张 锐* （重庆文理学院品牌科学研究所，重庆 402160） 摘要：为了探讨企业文化理念主张的品牌价值承诺与企业绩效的相关关系，本文以上海证券 交易所 2000 年以前上市的 356 家公司作为样本，通过内容分析法和 SPSS 统计分析，研究 结果表明：公司品牌价值承诺所关注的利益相关者数量与主营业务收入年均增长率、净资产 平均收益率以及股票价格增长率之间存在显著的正相关性；业绩优秀公司的利益相关者关注 数量显著高于业绩不佳公司；通过把关注利益相关者的数量划分为“缺乏”、“1 种”、“2 种”、“3 种”、“4 种及以上”等类型，发现公司净资产平均收益率和利益相关者关注类 型显著正相关；通过对品牌价值承诺的进一步分析，发现利益相关者缺乏或淡薄的公司有 177 家，占 55.3%，而关注 4 种以上利益相关者的公司仅有 30 家，不到 10%，这表明多数 上市公司的企业文化理念和利益相关者意识还比较落后，与塑造强势品牌目标的差距还比较 大。 关键词：品牌；利益相关者；价值承诺；企业绩效；企业文化 中图分类号：C93；F274 The Correlation between Brand Value Commitment and Corporate Performance based on Culture Idea: Empirical Evidence from Shanghai Stock Exchange Listed Companies ZHANG Yi, LIU Jinping, ZHANG Rui (Institute of Brand Sciences, Chongqing University of Arts and Sciences, Yongchuan.Chongqing, 402160) Abstract: This paper takes 356 companies as samples which listed before 2000 in Shanghai Stock Exchange, collected information about the brand value of commitment to stakeholders such as the corporate culture from the companys web site, determined stakeholders groups company concerned by the content research method, and then discussion the correlation between the brand value commitment and the enterprise long-term performance. The results show that: there is a positive correlation between the brand value of commitment concerned the stakeholders quantity and the annual sales average growth rate, average yield of net assets and stock prices of listed companies; the concerned stakeholders quantity of companies which have excellent performance significantly higher than the poor performance companies; classified the companies by the quantity of stakeholders company concerned five different types as “lack”, “1”, “2”, “3”, “4 and over”, the research found there is a positive correlation between the average yield of net assets and the concerned stakeholders types. Then, a further analysis of the company conducted of value commitment found that