| 社会责任活动、社会责任沟通与企业价值 |
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| 引用本文： | 刘建秋,宋献中.社会责任活动、社会责任沟通与企业价值[J].财经论丛,2011(2):84-91. |
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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
2. 暨南大学管理学院,广东,广州,510632 |
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| 基金项目： | 国家自然科学基金资助项目，教育部人文社会科学研究青年基金资助项目，湖南省社科基金资助项目 |
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| 摘 要： | 企业履行适当的社会责任是大势所趋,但目前理论与实务界对社会责任经济后果的认识存在困惑,难以指导企业的社会责任实践。企业社会责任对企业价值的影响因不同社会责任类型的收益、成本特征而异,并且社会责任价值实现受制于社会责任沟通的影响,企业应该在整体战略规划的视野里树立社会责任管理理念,对企业社会责任进行事前决策和实时的过程管理。
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| 关 键 词： | 社会责任活动 社会责任沟通 企业价值 社会责任管理 |
Corporate Social Responsibility,CSR Communication and Corporate Value |
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| LIU Jian-qiu,SONG Xian-zhong.Corporate Social Responsibility,CSR Communication and Corporate Value[J].Collected Essays On Finance and Economics,2011(2):84-91. |
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| Authors: | LIU Jian-qiu SONG Xian-zhong |
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| Institution: | LIU Jian-qiu1,SONG Xian-zhong2(1.Accounting College,Hunan Universitty of Economics,Changsha 410205,China,2.Management College,Jinan University,Guangzhou 510632,China) |
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| Abstract: | Enterprises carrying out proper social responsibility is inevitable,but the economic consequences of social responsibility need further research.The corporate social responsibility on the impact of corporate value is different as the income and the cost characteristics of CSR vary,the value implement of social responsibility depends on communication.So the overall strategic business plan should include a vision of social responsibility in management philosophy of corporate social responsibility to advance t... |
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| Keywords: | corporate social responsibility CSR communication corporate value CSR management |
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