企業(yè)社會(huì)責(zé)任與企業(yè)財(cái)務(wù)績效的關(guān)系研究

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1、企業(yè)社會(huì)責(zé)任與企業(yè)財(cái)務(wù)績效的關(guān)系研究摘要企業(yè)社會(huì)責(zé)任問題是全球性的議題，隨著它被關(guān)注的程度的提升，關(guān)于企業(yè)社會(huì)責(zé)任與企業(yè)財(cái)務(wù)績效關(guān)系的研究也越發(fā)受到研究者們的青睞，這二者是否存在關(guān)系、存在何種關(guān)系的答案對企業(yè)是否能夠主動(dòng)承擔(dān)社會(huì)責(zé)任起著至關(guān)重要的作用。本文對有關(guān)企業(yè)社會(huì)責(zé)任內(nèi)涵發(fā)展、利益相關(guān)者理論、企業(yè)社會(huì)責(zé)任與財(cái)務(wù)績效的衡量方法、國內(nèi)外實(shí)證研究的相關(guān)文獻(xiàn)進(jìn)行了回顧，并在利益相關(guān)者的視角下研究企業(yè)社會(huì)責(zé)任與企業(yè)財(cái)務(wù)績效之間的關(guān)系。首先通過定性分析界定企業(yè)社會(huì)責(zé)任對象，具次對其進(jìn)行量化，選擇變量以構(gòu)建實(shí)證模型

2、。最后以2010年和2011年兩年的社會(huì)責(zé)任報(bào)告評級在B以上的企業(yè)為樣本進(jìn)行實(shí)證研究，通過EXCEL軟件對樣本數(shù)據(jù)進(jìn)行描述性統(tǒng)計(jì)和冋歸分析并驗(yàn)證模型。基于理論研究和實(shí)證分析，本文認(rèn)為，從整體上看，金業(yè)履行社會(huì)責(zé)任有利于提高企業(yè)財(cái)務(wù)績效，企業(yè)應(yīng)該更加主動(dòng)承擔(dān)社會(huì)責(zé)任，同時(shí)政府與民間團(tuán)體也應(yīng)該給予監(jiān)督與支持。關(guān)鍵詞：企業(yè)社會(huì)責(zé)任；企業(yè)財(cái)務(wù)績效；利益相關(guān)者ABSTRACTCorporatesocialresponsibilityisaglobalissue,withmoreandmoreattention,res

3、earchontherelationshipbetweencorporatesocialresponsibilityandcorporatefinancialperformanceisalsoincreasinglyfavoredbyresearchers.Ifthereisanyrelationshipbetweenthemandwhatkindoftherelationshipitis，theanswerofthesequestionsplaysavitalroleinwhetherenterprise

4、scanundertakethesocialresponsibilityThispaperreviewsthedevelopmentoftheconnotationofcorporatesocialresponsibility,stakeholdertheory,thedevelopmentofmethodsinmeasuringcorporatesocialresponsibilityandfinancialperformance,domesticandinternationalempiricalrese

5、archliterature,thenresearchestheinter-relationshipbetweencorporatesocialresponsibilityandcorporatefinancialperformanceintheperspectiveofthestakeholders.Firstdefinedtheobjectsofcorporatesocialresponsibilitythroughthequalitativeanalysis,secondlytoquantifythe

6、mandselectthevariablestobuildtheempiricalmodel.FinallyselecttheenterpriseswhichrankBoraboveinsocialresponsibilityreportin2010or2011assamples,thenstudythroughEXCELfordescriptivestatisticsandregressionanalysisofsampledatatovalidatethemodel.Basedontheoretical

7、andempiricalanalysis,thispaperargues,fromanoverallpointofview,corporatesocialresponsibilityisconducivetoimprovetheperformanceofcorporatefinance,enterprisesshouldtaketheinitiativetosocialresponsibility,bothGovernmentandnon-governmentalorganizationsshouldals

8、ogivethesupervisionandsupport.Keywords：corporatesocialresponsibility;corporatefinancialperformance;stakeholders目錄第一章緒論11.1研究背景和意義11.2問題的提出213研究方法和研究框架31.3.1研究的方法31.3.2研究的思路3第二章理論基礎(chǔ)和文獻(xiàn)綜述42.1企業(yè)社會(huì)責(zé)任的概念界定與內(nèi)涵演變42.