“两型社会”建设区企业社会责任绩效与财务绩效的回归分析

The Regression Analysis of Social Responsibilities and Financial Performance in "Resource Conservation and Environmental-friendly society" Enterprises

为了研究"两型社会"建设综合配套改革试验区内企业配合国家政策的情况,本文选取了"武汉城市圈"和"长株潭城市群"所有在沪、深上市公司(66家),对其2007-2009年近三年的财务报告进行提取信息,并从利益相关者的角度设计社会责任绩效与财务绩效的指标,建立了企业社会责任绩效与财务绩效的多元回归模型,进行了回归分析,得出了"两型社会"建设区企业企业社会责任绩效大体上呈正相关关系的结论。

In order to study the circumstances of government policies＇ coordination with the enterprises in the experimental areas, in this thesis, we chose all listed companies （66） of ＂Wuhan metropolis circle＂ and ＂Chang Zhu Tan urban agglomeration ＂ which are in Shanghai and Shenzhen Board as the investigative object , and we make a survey about the circumstances of social responsibility of accounting information in the latest three years （From 2007 to 2009） and use these financial reports to do the regression analysis. At last we found that social responsibility performance have a positive correlation with financial performance in the region of resources-saving and environment-friendly society.