社會資本視角下民營上市公司財務(wù)績效研究
——以蘇寧云商為例

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摘要 任何企業(yè)都存在于各種各樣的內(nèi)外部關(guān)系網(wǎng)絡(luò)中，企業(yè)的行為和發(fā)展也會受到這些關(guān)系網(wǎng)絡(luò)的影響，企業(yè)需要的各種資源都可以從這些關(guān)系網(wǎng)絡(luò)中獲得，這就是企業(yè)擁有的社會資本。社會資本可以為企業(yè)成長提供資源，拓寬企業(yè)的關(guān)系網(wǎng)絡(luò)，幫助企業(yè)建立穩(wěn)固的合作伙伴，為企業(yè)發(fā)展帶來機遇，最終提高企業(yè)的財務(wù)績效。早在1980年就開始了社會資本理論的研究，一直延續(xù)到今天，社會資本仍是學(xué)術(shù)界討論的一個重要話題。以社會資本為視角，是與時俱進的研究，是在流行理論的基礎(chǔ)上展開的探討。同時，從社會資本角度闡述財務(wù)績效也是一種新穎的研究方式。隨著社會資本理論的日漸豐富，學(xué)者們開始利用社會資本來研究財務(wù)績效，通過理論或?qū)嵶C分析驗證社會資本與財務(wù)績效的關(guān)系，以社會資本的影響機制為基礎(chǔ)尋找提高企業(yè)財務(wù)績效的有效方法。
本論文首先對社會資本相關(guān)理論進行梳理，界定社會資本的概念并對其分類。以蘇寧云商為例，從內(nèi)部和外部兩個角度研究其擁有的社會資本，根據(jù)其財務(wù)報告選取可利用的財務(wù)數(shù)據(jù)，計算衡量財務(wù)績效的相關(guān)指標進行具體分析。最后，通過分析社會資本對蘇寧財務(wù)績效的影響機制，為民營上市公司更好地利用社會資本提出合理化建議。
關(guān)鍵詞：社會資本 財務(wù)績效 關(guān)系 民營上市公司



Social capital perspective of private listed company's financial performance
——suning as an example
Abstract Every enterprise exists in a variety of internal and external network, the behavior and the development of the enterprise will be influenced by the network. A variety of resources can be obtained from these relationships in the network, this is the social capital. Social capital can provide resources for enterprise growth, broaden the enterprise relationship network, help enterprise to build a solid partnership, bring opportunities for enterprise development, eventually improve the financial performance of enterprises. As early as in 1980 began the study of social capital theory. These days, social capital is still an important academic topic. In the perspective of social capital, this research is advancing and on the discussion on the basis of the popular theory. At the same time, from the perspective of social capital in this paper, the financial performance is also a kind of new way for study. With the increasingly rich of social capital theory, scholars have begun to use social capital to study the financial performance. Through the theoretical or empirical analysis of the relationship between the social capital and financial performance verification, we will find effective ways to improve the enterprise's financial performance based on the influence mechanism of social capital.
In this paper, first of all, write theories related to social capital and define the concept of social capital and its classification. Take SUNING as an example, this research has two aspects: internal and external research with social capital. Then select the available financial data and calculate the relevant indicators of financial performance for specific analysis according to its financial report. Finally, through the analysis of the impact of social capital on SUNING financial performance mechanism, better use of social capital for the rationalization of private listed company is put forward.
Key words:social capital;private listed company;guan-xi;financial performance


目 錄
引言 1
第一章 民營上市公司、社會資本與財務(wù)績效相關(guān)概述 2
1.1民營上市公司 2
1.2社會資本 2
1.2.1社會資本的定義 2
1.2.2社會資本的分類 3
1.3財務(wù)績效 4
第二章 社會資本與財務(wù)績效的關(guān)系 5
2.1外部社會資本與財務(wù)績效的關(guān)系 5
2.1.1外部社會資本與財務(wù)績效正相關(guān) 5
2.1.2外部社會資本與財務(wù)績效負相關(guān) 6
2.2內(nèi)部社會資本與財務(wù)績效的關(guān)系 6
2.2.1內(nèi)部社會資本與企業(yè)財務(wù)績效正相關(guān) 6
2.2.2內(nèi)部社會資本與企業(yè)財務(wù)績效不相關(guān) 7
第三章 民營上市公司社會資本與財務(wù)績效研究：以蘇寧為例 7
3.1企業(yè)背景 7
3.2社會資本與財務(wù)績效相關(guān)性研究 8
3.2.1蘇寧2004-2013財務(wù)績效表現(xiàn) 8
3.2.2蘇寧外部社會資本與財務(wù)績效關(guān)系研究 14
3.2.3蘇寧內(nèi)部社會資本與財務(wù)績效關(guān)系研究 20
3.3相關(guān)評價 22
第四章 優(yōu)化社會資本,提高財務(wù)績效的對策建議 23
4.1從外部縱向社會資本角度提升財務(wù)績效 24
4.2從外部橫向社會資本角度提升財務(wù)績效 24
4.3從內(nèi)部社會資本角度提升財務(wù)績效 24
結(jié)束語 25
參考文獻 26
致謝