企业社会责任与财务绩效关系实证研究

Empirical Research on the Relationship between Corporate Social Responsibility and Financial Performance

借助Eviews统计软件,采用描述性统计、相关性分析以及回归分析等方法分析样本数据.从分析结果可以看出,企业承担对政府的责任、供货商的责任以及对股东的责任与企业财务绩效之间有显著的正相关性.对其他利益相关者企业承担的责任总体来说呈负相关和不显著.针对分析结果从政府、企业的角度提出相关建议.

This study uses descriptive statistics, correlation analysis and regression analysis and other methods to analyze the sample data. Evidence in this study suggests that enterprises social responsibility has a significant positive correlation with the responsibility of the government, the responsibility of the supplier and the responsibility of the shareholders and the financial performance of the enterprise. The overall responsibility for other stakeholders is negatively correlated and not significant. Finally, this study provides some relevant suggestions from the perspective of government and enterprises.