摘要
企业社会责任与财务绩效的关联性是国内外研究的一个热点问题。论文运用文献研究法对国内外企业社会责任与财务绩效相关研究进行了详细梳理,对二者相关性的研究结论进行了分类总结;同时分析了企业社会责任与财务绩效关联性研究结论不一致的原因,并为后续研究提出了建议。
The correlation between corporation social responsibility and financial performance is a hot topic in domestic and overseas. With the literature method, the paper classifies relative literatures on the corporation social responsibility and financial performance in detail,it also summarizes the conclusions of correlation between them. At the same time, the paper analyzes the reasons of the different conciusions of correlation between corporation social responsibility and financial performance, and presents the suggestions for further research.
出处
《财务与金融》
北大核心
2011年第3期58-63,共6页
Accounting and Finance
关键词
企业社会责任
财务绩效
关联性
Corporation Social Responsibility
Financial Performance
Correlation