财务会计视角下企业履行社会责任的影响因素研究——以珠三角地区为例

The Influencing Factors of Corporate Social Responsibility from the Perspective of Financial Accounting——A Case Study on the Listed Companies in the Pearl River Delta Region

以珠三角地区上市公司为例,对其2014-2016年的数据进行分析,研究财务会计视角下企业履行社会责任的影响因素。得出以下结论:1)企业盈利能力、公司规模、企业财务风险、企业成长性、独董占比与社会责任表现正向相关;2)公司所在地的经济发展水平与企业社会责任表现无显著相关关系。

This paper takes the listed companies in the Pearl River Delta region as an example to analyze the data of 2014-2016 to study the influencing factors of Corporate Social Responsibility based on financial accounting perspective. The conclusions are:(1)Corporate profitability, firm size, corporate financial risk, firm growth, and shareholding are positively correlated with Corporate Social Responsibility;(2)There is no significant correlation between the level of economic development and Corporate Social Responsibility.