| 国有企业社会责任与业绩研究——基于可持续增长视角 |
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| 引用本文： | 杨汉明,邓启稳. 国有企业社会责任与业绩研究——基于可持续增长视角[J]. 中南财经政法大学学报, 2011, 0(1) |
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| 作者姓名： | 杨汉明 邓启稳 |
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| 作者单位： | 1. 中南财经政法大学会计学院,湖北武汉,430073
2. 山西财经大学会计学院,山西太原,030012 |
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| 基金项目： | 国家社会科学基金资助项目“国有企业社会责任信息披露研究”(08BJY017) |
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| 摘 要： | 本文以2007年和2008年在A股市场披露社会责任信息的上市公司为对象,分析了可持续增长、社会责任与企业绩效之间的关系。结果显示:无论是全部样本还是仅非国有控股企业,其社会责任与可持续增长率之间、企业业绩与社会责任之间负相关,不显著;国有控股企业的这种关系正相关,也不显著;企业业绩与可持续增长指标之间显著正相关。说明我国企业在履行社会责任方面缺少自觉性和长远观念。
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| 关 键 词： | 国有企业 社会责任 可持续增长 |
Study of Social Responsibility and Achievements of China's State-owned Enterprises:Based on Sustainable Development Perspective |
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| YANG Hanming,DENG Qiwen. Study of Social Responsibility and Achievements of China's State-owned Enterprises:Based on Sustainable Development Perspective[J]. Journal of Zhongnan University of Finance and Economics, 2011, 0(1) |
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| Authors: | YANG Hanming DENG Qiwen |
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| Affiliation: | YANG Hanming1 DENG Qiwen2(1.School of Accounting,Zhongnan University of Economics and Law,Wuhan 4300734,China,2.School of Accounting,Shanxi University of Finance &Economics,Taiyuan 030006,China) |
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| Abstract: | Based on the data of listed companies which have disclosed the social responsibility information in A share market from 2007 to 2008,the paper analyzes the relationship among sustainable development,social responsibility and achievements of enterprises.The result shows that neither the whole samples nor those non-state-owned holding share enterprises,there is negative correlation between social responsibility and sustainable development ratio,so does achievements of enterprises and sustainable development.B... |
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| Keywords: | State-owned Enterprises Social Responsibility Sustainable Development |
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