| 社会责任、信誉资本与企业价值创造 |
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| 引用本文： | 刘建秋,宋献中.社会责任、信誉资本与企业价值创造[J].财贸研究,2010,21(6). |
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| 作者姓名： | 刘建秋 宋献中 |
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| 作者单位： | 1. 湖南商学院,会计学院,湖南,长沙,410205;暨南大学,管理学院,广东,广州,510632
2. 暨南大学,管理学院,广东,广州,510632 |
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| 基金项目： | 国家自然科学基金项目“社会责任对企业价值影响的机理与测度研究”(70972080); 教育部人文社科基金青年项目“企业社会责任的价值创造模式研究”(09YJC630066); 湖南省教育厅一般项目“基于两型社会建设的企业社会责任报告模式研究”(09C581) |
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| 摘 要： | 信誉资本作为企业的一种无形资源,在社会责任与企业价值创造关系中发挥了价值传导的中介作用。社会责任通过信誉资本对企业价值的影响方向并不是单一的,而是一个相互影响、相互促进的循环和协同作用过程。企业承担社会责任对企业价值创造和财务绩效具有正向影响,而财务绩效的优化使企业具有更多的资源和能力进行信誉资本投资,反过来又可以推进企业社会责任活动的开展。
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| 关 键 词： | 社会责任 信誉资本 企业价值 财务绩效 |
Social Responsibility,Reputation Capital and Enterprise Value Creation |
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| LIU Jian-qiu,SONG Xian-zhong.Social Responsibility,Reputation Capital and Enterprise Value Creation[J].Finance and Trade Research,2010,21(6). |
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| Authors: | LIU Jian-qiu SONG Xian-zhong |
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| Institution: | LIU Jian-qiu1,2 SONG Xian-zhong2(1.Accounting school,Hunan University of Economics,changsha 410205,2.Management school,Jinan university,Gunagzhou 510632) |
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| Abstract: | The paper analyses mechanism and effects of a firm′s reputation capital in mediating the relationship between corporate social responsibility and value creating.The results indicate that the direction which corporate social responsibility affecting firm value through reputation is not one-way but a mutual promoting circulation and synergy process.Corporate social responsibility has a positive influence on the financial performance,and optimized financial condition lets a firm has more resources and ability to invest in reputation capital and in return promotes the development of corporate social responsibility. |
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| Keywords: | social responsibility(CSR) reputation capital enterprise value financial performance |
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