企业社会责任与财务绩效的关系研究

Research on the Relationship between Social Responsibility and Financial Performance of Enterprises

企业社会责任与财务绩效关系的研究一直是备受瞩目的话题.论文基于利益相关者理论探讨企业社会责任对财务绩效影响.最终得出如下结论企业承担各利益相关者的责任对财务绩效当期及滞后期都产生显著的推进作用,且滞后一期的显著性强于滞后二期.对于上证A股工业企业而言,承担对股东、政府及供应商的社会责任对财务绩效促进作用更显著.

It has always been a high-profile topic of research on the relationship between social responsibility and financial performance of enterprises.This paper discusses the impact of corporate social responsibility on financial performance based on stakeholder theory.The conclusions are as follows:it has a significant boost to current and lag financial performance if enterprises bear the responsibility of every stakeholder,and the lag phase I is significantly stronger than the lag phase II.To the Shanghai A-share industrial enterprises,bearing the social responsibility of shareholders,the government and the suppliers has more significant promotion effect on financial performance.