企业社会贡献对企业价值的影响研究——基于制造业上市公司的经验数据

A Study on the Impact of Corporate Social Contribution on Enterprise Value Based on Manufacturing Listed Companies

目前我国正处于进一步深化改革的攻坚阶段,"供给侧改革"等一系列针对经济领域的改革举措正在大力开展。基于此,企业价值的可持续良性评价和对社会贡献度的评价,越来越引起关注。一些企业虽然可能有较高的经济效益和财富价值,但是其对生态环境的破坏、对公益福祉的忽视、对公众诉求的冷漠等行为,引发了社会各界的热议和质疑,企业创造价值的社会贡献因素逐渐引起人们关注。因此,本文将从社会贡献的视角研究企业价值,聚焦企业价值中的社会贡献动因,通过企业社会贡献这一特殊视角研究其对企业价值的影响。

China,at its crucial stage of deepening reform,is energetically carrying out a series of economic reforms including supply-side structural reform.However,such issues as environmental deterioration,salaries in arrears,tax evasion and food quality in the process of development are rampant.People are attaching more importance to the social contribution of the value created by the enterprises.Therefore,the thesis studies corporate social responsibility from the perspective of social contribution,focusing on social contribution of corporate social responsibility.Through the analysis and evaluation of corporate social responsibility performance based on social contribution,the thesis studies the relationship between corporate social responsibility and enterprise value from the perspective of its contribution to society.