我国农业企业的社会责任、创新与财务绩效的互动影响

Corporate Social Responsibility of Agricultural Enterprises,Innovation and Financial Performance

企业的社会责任分战略性社会责任和利他性社会责任。农业企业所生产的产品与人们的日常生活密切相关,其社会责任的履行问题应得到更多关注。农业企业的社会责任、产品和过程创新、企业规模均与企业财务绩效之间存在正相关关系,通过对沪、深两市的农业类上市公司有关数据的实证分析,验证了这种关系的确存在。

The products of agricultural enterprises are closely related to people＇s daily lives and the implementation issues of these enterprises so- cial responsibility should draw more attention. This paper analyzes the hypotheses about the relationship between corporate strategic social re- sponsibility and altruistic social responsibility and corporate financial performance and then gives empirical test using the data of agricultural lis- ted companies in Hu and Shen market. The results show that strategic social responsibility of agricultural enterprises and corporate financial performance can make a significant positive impact on each other; when product innovation and strategic social responsibility are kept in line, corporate financial performance can be significantly improved.