| "两型社会"建设区企业社会责任绩效与财务绩效的回归分析 |
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| 引用本文： | 阳秋林,倪桂士,刘奇伟."两型社会"建设区企业社会责任绩效与财务绩效的回归分析[J].财务与金融,2011(2):79-84. |
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| 作者姓名： | 阳秋林 倪桂士 刘奇伟 |
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| 作者单位： | 1. 南华大学经济管理学院,湖南衡阳,421001
2. 中南大学财务处,湖南长沙,410001 |
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| 摘 要： | 为了研究"两型社会"建设综合配套改革试验区内企业配合国家政策的情况,本文选取了"武汉城市圈"和"长株潭城市群"所有在沪、深上市公司(66家),对其2007-2009年近三年的财务报告进行提取信息,并从利益相关者的角度设计社会责任绩效与财务绩效的指标,建立了企业社会责任绩效与财务绩效的多元回归模型,进行了回归分析,得出了...
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| 关 键 词： | 两型社会 社会责任绩效 财务绩效 |
The Regression Analysis of Social Responsibilities and Financial Performance in "Resource Conservation and Environmental-friendly society" Enterprises |
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| YANG Qiu-lin,NI Gui-shi,LIU Qi-wei.The Regression Analysis of Social Responsibilities and Financial Performance in "Resource Conservation and Environmental-friendly society" Enterprises[J].Accounting and Finance,2011(2):79-84. |
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| Authors: | YANG Qiu-lin NI Gui-shi LIU Qi-wei |
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| Institution: | School of Economics and Management,University of South China,Hengyang 421001 |
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| Abstract: | In order to study the circumstances of government policies’ coordination with the enterprises in the experimental areas,in this thesis,we chose all listed companies(66) of "Wuhan metropolis circle" and "Chang Zhu Tan urban agglomeration " which are in Shanghai and Shenzhen Board as the investigative object,and we make a survey about the circumstances of social responsibility of accounting information in the latest three years(From 2007 to 2009) and use these financial reports to do the regression analysis.At last we found that social responsibility performance have a positive correlation with financial performance in the region of resources-saving and environment-friendly society. |
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| Keywords: | Resources-saving and Environment-friendly Society Social Responsibility Performance Financial Performance |
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