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企业社会责任对公司绩效和风险的影响效应 ——来自中国A股上市公司的证据
引用本文:金远培,周方召,贺志芳.企业社会责任对公司绩效和风险的影响效应 ——来自中国A股上市公司的证据[J].技术经济,2020,39(8):119-129.
作者姓名:金远培  周方召  贺志芳
作者单位:江南大学 商学院,江苏 无锡214122;江南大学 商学院,江苏 无锡214122;江南大学 商学院,江苏 无锡214122
基金项目:国家自然科学基金项目(面上项目,重点项目,重大项目)
摘    要:基于2010-2017年A股上市公司数据及第三方企业社会责任数据,本文实证检验企业社会责任履行对公司绩效和风险的影响。研究发现:(1)企业社会责任履行与公司绩效正相关,与风险负相关;(2)非国有企业社会责任履行对绩效和风险的积极效应更显著;(3)低市场化程度地区企业社会责任履行有效减轻财务风险和违约风险;(4)社会责任履行表现的评价越高,公司股票市场表现更好,但现有融券卖空机制对企业社会责任履行无反应。

关 键 词:企业社会责任  公司绩效  公司风险
收稿时间:2019/11/26 0:00:00
修稿时间:2020/8/5 0:00:00

Seed Dispersal Modes and Landscape Application Strategies of Autogenesis Herbs in the Parks of Nanjing City
Jin yuanpei,Zhou fangzhao and He zhifang.Seed Dispersal Modes and Landscape Application Strategies of Autogenesis Herbs in the Parks of Nanjing City[J].Technology Economics,2020,39(8):119-129.
Authors:Jin yuanpei  Zhou fangzhao and He zhifang
Institution:Jiangnan University,Jiangnan University,Jiangnan University
Abstract:The self-proliferation capability of urban autogenesis plants is conducive to the creation of low-maintenance landscapes; however, it may adversely affect the aesthetic value of cultivated ornamental plant landscape out of the target area. The study surveyed the species composition of autogenesis herbs in 21 parks in Nanjing city, and discussed the landscape application strategies of autogenesis herbs from the perspective of seed dispersal mode. A total of 241 species of 186 genera were found in 56 families of spontaneous herbs in the parks surveyed. Among 57 species of invasive plants, the proportion of wind dispersal plants is the highest, accounting for 45.61% (26 species). Among 184 species of non-invasive plants, the proportion of unassisted dispersal plants is highest, accounting for 42.93% (79 species). According to seed dispersal mode, the study suggests that unassisted dispersal plants are suitable for landscape reconstruction in old urban areas; animal dispersal plants are suitable for areas with abundant animal groups, such as country parks; and wind dispersal plants can be used in the ecological restoration of industrial, mining areas and rural areas.
Keywords:corporate social responsibility  corporate performance  corporate risk
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