通过对资源配置和环境的分类与刻画,将绩效划分为市场绩效和财务绩效;在此基础上,研究资源配置和环境对企业绩效的直接效应,并检验环境对资源配置各维度与绩效关系的调节效应.结果表明,财务资源配置对绩效有正效应,人力资源配置、产销配置、研发支出对绩效有负效应;环境作为解释变量显著影响企业绩效;调节效应检验中,动态环境对资源配置与绩效关系调节作用显著,而环境竞争性只对资源配置与财务绩效关系有显著调节作用,对资源配置与市场绩效关系的调节作用不显著.
This paper got and measured the resources allocation index, environment index, and divided enterprises perform- ance into market performance and financial performance. The empirical results show that financial resources allocation posi- tively influences performance, human resources allocation, product-sales allocation, R&D allocation negatively influence performance. Environment has a significantly and directly influence on performance. Dynamic environment significantly moderates the relationship between resources allocation and performance, but competitive environment only moderates the re- lationship between financial performance and resources allocation; and to the relationship between market performance and resources allocation, the competitive environment is not a moderator.