企业社会责任投资的价值度量——一个基于索洛模型的研究框架

通过厘清国内外企业社会责任理论研究的发展现状,以及索洛余值理论的拓展脉络,提出二者相结合的逻辑合理性,进而构建改进后的索洛模型,将其用于企业社会责任投资对企业价值创造影响程度和影响大小的度量,为企业社会责任的价值量化提供了新的思路和方法。

Through clarifying the development status of the theoretical study on corporate social responsibility at home and abroad,as well as the expansion of the Solow residual theory,this paper presents the logical rationality to combine them,and builds the advanced Solow Model.These will be used in measuring the influence degree to corporate value creation by the investment in corporate social responsibility.And new way of thoughts and methods in quantifying corporate social responsibility will be proposed.