企业创造的增加价值与净资产收益率关系研究

Research on the Relationship between Value Added Created by Enterprises and Rate of Return on Common Stockholders' Equity

文章将增加价值与平均资产总额的比值定义为企业的社会价值贡献率,并用该比率反映企业占用的社会经济资源所创造的社会经济效益的大小,以此探究企业所创造的增加价值与净资产收益率的关系。实证研究发现,企业所创造的增加价值与净资产收益率为正相关关系。基于此,文章提出企业应积极创造增加价值,并且注重社会责任的履行;建立基于增加价值的社会责任会计体系是协调企业经营目标与社会目标的重要手段。

This paper defines the ratio of value added and the average total assets as social value contribution rate（SVCR）of the enterprise and uses it to reflect the size of the social and economic benefits produced by the social and economic resources the enterprise takes up.On this basis,the relationship between the value added created by enterprises and the rate of return on common stockholders＇ equity（ROE）is discovered.The result shows that there is a positive correlation between the value added created by enterprises and ROE.Therefore,enterprises should promote value-added accounting and pay attention to the fulfillment of social responsibility.And it is pointed out that establishing the corporate social responsibility accounting system based on value added is the important means to coordinate business goals and social goals.