回归模型下企业社会责任与绩效的实证研究

The Empirical Research between Corporate Social Responsibility and the Enterprise Performance under Linear Regression Model

基于线性回归模型,以深沪证券交易所的通信企业数据为样本,用SPSS软件实证分析了企业社会责任与企业绩效的良性循环作用关系。研究结果表明,当期企业社会责任的股东责任、债权人责任、政府责任及消费者责任与企业绩效显著正相关;当期企业绩效与下期企业的股东责任、债权人责任、政府责任和消费者责任亦呈现显著正相关。而企业的员工责任、供应商责任与企业绩效无显著关系。这表明,企业承担社会责任会促进企业绩效,同时,企业绩效的提升也会推进企业社会责任的建设,实现了企业社会责任与企业绩效的良性循环。

Based on the Linear Regression Model, this article uses the Telecom Enterprise in Stock Market of Shanghai and Shenzhen as sample to analyze the virtuous circle effect relationship between Corporate Social Responsibility and Enterprise Per- formanee empirically using the software of SPSS. The research result shows： there is a positive relationship between Corporate Stakeholder Responsibility, Government Responsibility, Customer Responsibility and Enterprise Performance in current period. Meanwhile, current period Enterprise Performance has a significant positive relationship with the Corporate Stakeholder Responsi- bility, Corporate Creditor Responsibility, Government Responsibility, and Customer Responsibility. However, Corporate Employ- ee Responsibility doesnt show any positive relationship with Enterprise Performance. This research results not only enrich the re- search of the relationship between Corporate Social Responsibility and Enterprise Performance, but also have significant implica- tions for corporate awareness of performing social responsibility and to achieve a virtuous cycle of corporate social responsibility and corporate performance.