企业社会责任对企业价值影响的实证分析

Empirical analysis of enterprise society responsibility to enterprise value influence

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。

With the economical and society＇s development, the questions of the enterprise society responsibility have been taken into account seriously day by day, the society responsibility of the enterprise becomes the intrinsic power of the enterprise sustained development. When the enterprise undertakes the society responsibility, not only will not increase enterprise＇s cost of operation, but also will increase enterprise＇s value in the long run. This article first analyzed the enterprise integrating the society responsibility the strategic planning theoretically, it will be advantageous to the enterprise value promotion; Then has carried on the empirical analysis with this theory, and has constructed the model, further discussed enterprise value the condition of the enterprise fulfilling the society responsibility promotion.