我国企业社会责任与财务绩效研究——回顾与展望

China enterprise social responsibility and financial performance research--review and prospect

随着社会责任思想的日趋成熟,关于企业社会责任的研究开始从理论转向实证,企业社会责任与财务绩效的研究逐渐成为热点。20世纪90年代开始,该研究出现与利益相关者理论全面结合的趋势。本文回顾了我国企业社会与财务绩效研究的相关文献,从理论和实证方面进行了梳理和归纳,总结了国内学者的研究内容、企业社会责任与财务业绩的衡量方法、研究方法以及研究结果,指出了研究不足和局限,并展望了未来的研究方向。

Along with the mature thought of Corporate Social Responsibility（CSR）,the studies of CSR begin to focus on empirical research, especially the relation- ship between CSR and the Corporate Financial Perfor- mance （CFP）.In 1990＇s,it tend to combine the CSR with the Stakeholder Theory. This paper reviews the domes- tic literatures of CSR and CFP from theorical and em- pirical aspect summarizes the contents, measures of CSR and CFP and conclusions. Finally, it points out of the shortages and prospects the future research direc- tion.