财务视角下企业社会责任对企业价值影响研究

随着经济和社会的发展,企业社会责任问题日益受到重视,企业承担社会责任已成为企业持续发展的内在动力。企业在承担社会责任时不仅不会增加企业的经营成本,从长远来看会增加企业的价值。本文首先从理论上分析了企业将社会责任纳入战略规划,将有利于企业价值的提升;接着对该理论进行了实证分析,并构造了模型,进一步探讨了企业履行社会责任提升企业价值的条件。

Research on Effects of Enterprises' Social Responsibilities on Enterprises' Value from Finance's Viewpoint

Along with the economic and social development, people are giving more and more attention to the issue of enterprises' social responsibilities. Enterprises shouldering social responsibilities has become an intrinsic driving force for their own sustainable development. It would not add up to their operation costs. On the contrary, it would increase their value in the long term. This article , first of all, points out that enterprises putting social responsibilities into their strategic plans would help incre...