从上市公司财务绩效看食品生产企业的社会责任

Social responsibilities of food production enterprises from financial performance of public-hold companies

食品生产企业的特点决定了其应承担更多的社会责任。以财务绩效为视角,立足于利益相关者理论,运用回归分析方法对沪深两市30家食品行业上市公司的相关财务指标进行定量分析,研究表明,食品生产企业承担社会责任与财务绩效呈正相关关系,尤其是对股东和对消费者的责任呈现显著极强正相关,并据此就食品生产企业社会责任的履行提出了建议。

The social responsibilities of food production enterprises were discussed on the perspective of financial performance and stake- holder theory. The quantitative analysis was made on financial data of 30 food production enterprises from the Shanghai and Shenzhen stock markets by regression analysis. Studies were aim to find some kind of correlation between corporate social responsibility and finan- cial performance. Finally, recommendations were put forward on how to fulfill social responsibilities for food production enterprises.