through the finding of this empirical research, the change in corporate social performance was positively related to change in return on sales and growth in sales at the same year, indicating that improvement of corporate social performance may lead to improvement of financial performance in the short-term 經(jīng)由本研究的實(shí)證結(jié)果顯示,短期內(nèi)企業(yè)社會(huì)責(zé)任表現(xiàn)的變動(dòng)對(duì)于營(yíng)業(yè)收入報(bào)酬率以及營(yíng)業(yè)收入成長(zhǎng)率兩者的變動(dòng)即有顯著的正向關(guān)系,表示企業(yè)的社會(huì)責(zé)任表現(xiàn)可能會(huì)藉由降低成本、增加競(jìng)爭(zhēng)力、增加生產(chǎn)效能,或者是其他任何的方式,增進(jìn)企業(yè)本身實(shí)質(zhì)的利益,進(jìn)而提升企業(yè)的財(cái)務(wù)績(jī)效表現(xiàn),使得企業(yè)獲得實(shí)質(zhì)的利益。
the result reveals that standardized software provides a higher return though there exist much customized demands in market; governmental agencies as big clients contribute a lower return on sales and lower delivery rate because of their monopoly position; regional business environment affects transaction costs greatly, causing a poor performance; the performance is significantly influenced by incentive mechanism, not significantly by the cognitive of project managers 結(jié)果發(fā)現(xiàn)客戶對(duì)定制化需求大,但對(duì)標(biāo)準(zhǔn)化軟件卻有更高的邊際利潤(rùn);政府機(jī)構(gòu)是大客戶,但其壟斷地位,所帶來(lái)的銷售利潤(rùn)率和項(xiàng)目交付率并不高;地域商務(wù)環(huán)境影響交易成本,進(jìn)而顯著地影響了項(xiàng)目的業(yè)績(jī)水平;項(xiàng)目業(yè)績(jī)受項(xiàng)目經(jīng)理激勵(lì)程度和方式的影響,但與項(xiàng)目經(jīng)理認(rèn)知特征無(wú)顯著關(guān)系。