航空公司社会责任与绩效的关联研究

解旭东 张丽

摘 要：近年，社会责任与绩效间的关联成了社会较为关注的问题，针对此方面的研究也逐渐增多。本文旨在探究两者间的关联从而引起航空公司对社会责任的重视。选取东航、南航、国航的运营数据进行回归分析。结果显示：南航、国航在对政府、环境等方面履行社会责任情况良好，东航次之;在对员工和供应商方面，三者皆存在缺陷。而三家航空公司的绩效对其社会责任皆是负向影响。结合分析可知由于航空公司将重心放在提升形象吸引消费上，导致其忽略了对员工和供应商的社会责任。另外，在其绩效提升之际，航空公司因松懈而导致其社会责任履行情况的恶化。

关 键 词：社会责任;企业绩效;航空公司;回归分析

DOI：10.16315/j.stm.2021.01.006

中图分类号： F270

文献标志码： A

Abstract：In recent years， the relationship between social responsibility and performance has become a more concerned problem in the society， and the research on this aspect is also increasing. This paper aims to explore the relationship between the two， which causes the airlines to pay attention to social responsibility. This paper selects the operation data of China Eastern Airlines， China Southern Airlines and Air China for regression analysis. The analysis results show that China Southern Airlines and Air China perform their social responsibilities to the government and the environment and so on well， followed by China Eastern Airlines; In terms of employees and suppliers， they all have defects. The performance of the three airlines has a negative impact on their social responsibility. Combined with the analysis， it can be seen that because airlines focus on improving their image and attracting consumption， they neglect their social responsibility to employees and suppliers. In addition， when the performance of airlines is improved， the performance of their social responsibility is deteriorating due to laxity.

Keywords：social responsibility; corporate performance; airlines; regression analysis

航空公司的職责是为旅客提供快速便捷的空中交通运输服务，因此其直接关系到人民的生命财产安全。社会责任履行情况良好的航空公司自然会受到更多消费者的青睐，得到社会各界的认可，从而提升其绩效。东航、南航和国航作为国内规模最大的3家航空公司，对其社会责任与绩效的关联研究不仅能够使这3家航空公司根据自身社会责任履行的缺陷进行改进，还能够对行业内的其他公司起到参考作用。

对于企业社会责任与绩效的关联研究在近些年逐渐增多并更加深入，分布到了各行各业、各个国家之中。Usman等[1]通过对尼日利亚公司披露相关数据的研究发现只有在社区、产品、顾客、员工权益方面的投入会正向影响企业财务绩效，并非在所有方面的投入均正向影响企业的绩效。……