职业经理人伦理观念对企业绩效影响之实证研究
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摘要
新制度经济学理论认为,企业主与职业经理人之间是建立在正式契约基础之上的委托代理关系,但由于信息不对称的存在,这种代理关系中存着代理人有可能不完全贯彻委托人意图,为追求个人目标利益而牺牲资本所有者目标利益的所谓“代理问题”,即职业经理人可能发生违背道德规范,在一味追求自身利益的同时,损害企业主的利益。
除了通过订立更加完备的契约和加大违约责任,人们常常忽视职业经理人自身伦理观念对其行为的约束作用。除了通过正式契约形式的硬性约束,职业经理人伦理道德对行为的约束作用越来越引起人们的注意。
本研究以伦理学理论为视角,以在大陆的台资企业为例,按照“观念——行为——绩效”的理论框架整合职业经理人伦理观念、战略执行力、企业绩效三个变量,探讨职业经理人的伦理观念如何影响其战略执行力,并最终影响到企业绩效,从而建立起一个完整的理论架构,引发人们对职业经理人伦理观念重要性的思考。
通过对140份对大陆台资企业的问卷调查,经过SPSS统计软件分析后发现：
1、职业经理人伦理观念对战略执行力有显着的影响。职业经理人的伦理观念具体表现在道德性、信任、忠诚度三个维度,三个维度均与战略执行力呈正相关关系。
2、职业经理人的战略执行力对企业绩效有显着影响。战略执行力的共识性愈高愈能提高企业绩效；战略执行力的协同性愈高愈能提高企业绩效；战略执行力的控制性愈高愈能提高企业绩效。
3、职业经理人伦理观念通过战略执行力的中介作用对企业绩效有显着的影响。其中,职业经理人伦理观念通过战略执行力的中介作用对经济性绩效和文化性绩效都有显着的影响；对成长性绩效的影响不显着。
4、公司成立年限、公司股权性质等企业特征对职业经理人伦理观念、战略执行力与企业绩效有显着的影响；企业员工人数、产业类别影响不显着。
由上述结论,本文对企业主与职业经理人及大陆企业提出以下几点建议：重视契约,真正了解到契约的保障作用,从而约束彼此的行为；由于职业经理人的伦理道德观对战略执行力有显着的影响,企业主要先了解并解决职业经理人的问题；由于职业经理人的战略执行力对企业绩效有显着影响,对职业经理人需要激励与监管并用；由于公司成立年限、公司股权性质等企业特征对职业经理人伦理观念、战略执行力与企业绩效有显着的影响,所以应当视企业规模的大小,制定不同的监管方式与监管制度。
As neo-institutional economics theory, the relationship between business owners and professional managers belongs to the principal agent relationship based on formal contract. The principal agent relationship have many agency problems .That means the agent may not be fully representative principal intent and the agent may pursue personal goals at the expense of the interests of capital owners.
The common propose on agency problems is setting more complete contract or increase the liability for breach. From this perspective, researchers may neglect the role of professional managers' ethics on restraining behavior. In fact, in addition to the rigid constraint form based on formal contract, the professional managers moral constraints have become increasingly attracting attention.
This study try to set up "concept - conduct - performance" research framework on professional managers ethics, strategic execution and business performance based on ethics perspective. This study choose Taiwan-funded enterprises in China mainland as examples to show the important effect of professional managers ethics on business performance. In the survey, we got 140 examples and analyze the data by SPSS statistical software. We got The following conclusions:
1. The professional managers ethics have significant impact on strategic execution. the ethics shows on three dimensions:moral, tust, loyalty. The three dimensions are all have positively correlation with strategic execution.
2. The professional managers strategic execution have significant impact on corporate performance. The higher of consensus,cooperative, and controlling level of strategic execution, the better of improvement business performance.
3. The strategic execution is the mediator between professional managers ethics and business performance. The professional managers ethics have significant impact on economic performance and cultural performance, but have not significant impact on growth performance.
4. The company set up years, the nature of company shares have significant impact on professional managers ethics,strategic execution and performance. The employee numbers and industry have no significan effect on the three variables.
除了通过订立更加完备的契约和加大违约责任,人们常常忽视职业经理人自身伦理观念对其行为的约束作用。除了通过正式契约形式的硬性约束,职业经理人伦理道德对行为的约束作用越来越引起人们的注意。
本研究以伦理学理论为视角,以在大陆的台资企业为例,按照“观念——行为——绩效”的理论框架整合职业经理人伦理观念、战略执行力、企业绩效三个变量,探讨职业经理人的伦理观念如何影响其战略执行力,并最终影响到企业绩效,从而建立起一个完整的理论架构,引发人们对职业经理人伦理观念重要性的思考。
通过对140份对大陆台资企业的问卷调查,经过SPSS统计软件分析后发现：
1、职业经理人伦理观念对战略执行力有显着的影响。职业经理人的伦理观念具体表现在道德性、信任、忠诚度三个维度,三个维度均与战略执行力呈正相关关系。
2、职业经理人的战略执行力对企业绩效有显着影响。战略执行力的共识性愈高愈能提高企业绩效；战略执行力的协同性愈高愈能提高企业绩效；战略执行力的控制性愈高愈能提高企业绩效。
3、职业经理人伦理观念通过战略执行力的中介作用对企业绩效有显着的影响。其中,职业经理人伦理观念通过战略执行力的中介作用对经济性绩效和文化性绩效都有显着的影响；对成长性绩效的影响不显着。
4、公司成立年限、公司股权性质等企业特征对职业经理人伦理观念、战略执行力与企业绩效有显着的影响；企业员工人数、产业类别影响不显着。
由上述结论,本文对企业主与职业经理人及大陆企业提出以下几点建议：重视契约,真正了解到契约的保障作用,从而约束彼此的行为；由于职业经理人的伦理道德观对战略执行力有显着的影响,企业主要先了解并解决职业经理人的问题；由于职业经理人的战略执行力对企业绩效有显着影响,对职业经理人需要激励与监管并用；由于公司成立年限、公司股权性质等企业特征对职业经理人伦理观念、战略执行力与企业绩效有显着的影响,所以应当视企业规模的大小,制定不同的监管方式与监管制度。
As neo-institutional economics theory, the relationship between business owners and professional managers belongs to the principal agent relationship based on formal contract. The principal agent relationship have many agency problems .That means the agent may not be fully representative principal intent and the agent may pursue personal goals at the expense of the interests of capital owners.
The common propose on agency problems is setting more complete contract or increase the liability for breach. From this perspective, researchers may neglect the role of professional managers' ethics on restraining behavior. In fact, in addition to the rigid constraint form based on formal contract, the professional managers moral constraints have become increasingly attracting attention.
This study try to set up "concept - conduct - performance" research framework on professional managers ethics, strategic execution and business performance based on ethics perspective. This study choose Taiwan-funded enterprises in China mainland as examples to show the important effect of professional managers ethics on business performance. In the survey, we got 140 examples and analyze the data by SPSS statistical software. We got The following conclusions:
1. The professional managers ethics have significant impact on strategic execution. the ethics shows on three dimensions:moral, tust, loyalty. The three dimensions are all have positively correlation with strategic execution.
2. The professional managers strategic execution have significant impact on corporate performance. The higher of consensus,cooperative, and controlling level of strategic execution, the better of improvement business performance.
3. The strategic execution is the mediator between professional managers ethics and business performance. The professional managers ethics have significant impact on economic performance and cultural performance, but have not significant impact on growth performance.
4. The company set up years, the nature of company shares have significant impact on professional managers ethics,strategic execution and performance. The employee numbers and industry have no significan effect on the three variables.
引文
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