基于索洛模型的社会责任投入引发价值变动时点研究——以食品行业为例

Solow Model-based Research on Social Responsibility Investment Triggered Changes in Value of Time

本文选取包装食品与肉类加工、乳制品、调味品和食品添加剂三个行业上市公司2009—2013年的面板数据,通过引入多个维度社会责任,借助修正后的索洛方程,研究社会责任投入增加与企业价值创造的关系,在此基础上运用索洛余值法,度量各行业社会责任投入对于企业价值创造的贡献程度。并通过引入非系统风险测度和EVA企业价值评估模型来进一步评价社会责任投入对于企业价值创造贡献的时点影响。

Selecting packaging food and meat processing,dairy,and condiment and food additives three industries listed company 2009-2013 of panel data,through introduced multiple dimension degrees social responsibility,with Amendment of solo equation,Articles support that the relationship between social responsibility input increasing and enterprise value creating is active,and based on solow's residual more than value method,measure the industry social responsibility input for enterprise value created of contribution degree.And by introducing the non-systematic risk measure and EVA valuation model to further evaluate creative contribution of social responsibility into business value impact point.