| 企业社会责任与财务绩效相关性研究 |
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| 引用本文： | 徐光华,张瑞.企业社会责任与财务绩效相关性研究[J].财会通讯,2007(12). |
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| 作者姓名： | 徐光华 张瑞 |
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| 作者单位： | 南京理工大学经济管理学院 南京理工大学经济管理学院 江苏南京 江苏南京 |
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| 基金项目： | 国家自然科学基金项目“基于企业社会责任的战略绩效评价模型研究”(批准号:70772036)，江苏省教育厅高校哲学社会科学项目“基于企业社会责任的共生战略绩效评价研究”(批准号:07SJD630044) |
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| 摘 要： | 近年来社会责任问题受到了社会的普遍关注,本文通过对利益相关者理论演进过程的分析,提出了利益相关者模型。在此基础上,选用内部和外部主要利益相关者的财务数据,分等级评分衡量企业社会责任绩效表现,并选用盈利能力和成长能力指标衡量财务绩效进行实证研究,证明了企业社会责任和财务绩效存在正相关关系。
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| 关 键 词： | 企业社会责任 企业社会责任表现 利益相关者 财务绩效 |
A Study on the Relationship between Corporate Social Responsibility and Financial Performance |
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| Xu Guanghua Zheng Rui.A Study on the Relationship between Corporate Social Responsibility and Financial Performance[J].Communication of Finance and Accounting,2007(12). |
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| Authors: | Xu Guanghua Zheng Rui |
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| Abstract: | The issue of Corporate social responsibility (CSR) has been paid social wide attention.Through analysis of the Stakeholder theories,this study puts forward a Stakeholder Model.On the foundation of that model,this study carries out empirical study with using the financial data of interior and external stakeholders to represent corporate social performance (CSF) and selecting the profit ability and growth ability index to measure financial performance.The result proves that CSR and finance performance really exist an obviously positive correlation. |
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| Keywords: | Corporate social responsibility Corporate social performance Stakeholder Financial performance |
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