企业社会责任对财务绩效的影响分析研究 工商管理专业

摘 要企业社会责任问题己经越来越为理论界和实践界所重视，而企业履行社会责任是否会对企业追求利润造成负面影响，企业能否在两者之间寻求平衡，更是企业所关注的焦点，对企业社会责任与财务绩效关系的实证研究可以为此提供答案。本文对在深市、沪市及中小企业板上市的 129 家江苏企业进行实证研究，对企业社会责任与财务绩效的关系进行相关分析和回归分析。结果证实：从当期看，企业社会责任与企业财务绩效之间显著正相关。同时，研究也表明：目前，我国公司所处产业、成长性以及最终控制人类型对企业社会责任与财务绩效的影响不显著。关键词：企业社会责任，企业财务绩效，相关性 AbstractCorporate social responsibility has become more and more attention by theoretical and practical circles, and enterprises to fulfill social responsibility will cause negative effect to enterprise for profit, companies can seek a balance between the two, is the focus of enterprises, the relationship between corporate social responsibility and financial performance of the empirical study can provide the answer. In this paper, in shenzhen, Shanghai, and small and medium-sized enterprise board listed 129 jiangsu enterprises to carry out empirical research, the corporate social responsibility and the relationship between financial performance and correlation analysis and regression analysis. Results confirmed that from the current view, corporate social responsibility and corporate financial performance significantly positive correlation between. At the same time, the study also showed that at present, our country company in industry, growth, and ultimately control type impact on corporate social responsibility and financial performance is not significant.KeyWords: Corporatesocialresponsibility;Corporatefinancialperformance; Relationship目录前 言.....................................................................11 文献综述.............................................................