基于社会责任的上市公司财务信用风险评价研究

Research on the Evaluation of Listed Company's Financial Credit Risk Based on Social Responsibility

企业履行社会责任是企业信用的表现形式。随着市场经济的飞速发展,企业信用已成为资源配置的重要因素。将社会责任与财务信用相结合,基于利益相关者理论,从股东、债权人、消费者、供应商、政府、员工、社会等7个维度,选取20个指标建立Logistic-SVM财务信用风险评价模型,得出股东利益对企业财务信用风险影响程度最大、对政府利益影响最小的研究结论。最后从政府、社会、企业3个层面提出风险控制策略。

The company fulfills the social responsibility, which is the manifestation of business credit. With the development of market economy, corporate credit has become an important factor in the allocation of resources. In this paper, based on stakeholder theory, combining the social responsibility and financial credit, 20 indicators were selected from seven dimensions （shareholders, creditors, customers, suppliers, government, employees, and society ） to establish Logistic-SVM evaluation model of financial credit risk. Results show that the interests of the shareholders bring about the greatest impact on the financial credit risk of the enterprise and the interests of government have the minimal impact. Finally, risk control strategies are put forward from the aspects of government, society, enterprises.