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企业承担社会责任对财务绩效的影响分析 被引量:2

Analysis of the Influence of Corporate Social Responsibility on Financial Performance
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摘要 随着和谐社会发展步伐的不断加快,仅仅强调社会利益增长的发展模式已经不再适用,社会和企业均衡发展的可持续发展模式渐渐地取代了单纯强调利益增长的发展模式。企业作为社会中的一种经营组织,必须积极地将自身的发展方式与社会的大环境相融合,在履行社会责任的基础上追求企业利润的最大化。因此,论文就企业的社会责任承担情况对企业财务绩效的影响进行了研究。 With the continuous acceleration of the development of a harmonious society,the development mode that only emphasizes the growth of social interests is no longer applicable.The sustainable development mode of balanced development of society and enterprises gradually replaces the development mode that only emphasizes the growth of interests.As a kind of management organization in the society,enterprises must actively integrate their own development mode with the social environment,and pursue the maximization of enterprise profits on the basis of fulfilling social responsibilities.Therefore,this paper studies the influence of corporate social responsibility on corporate financial performance.
作者 迟文娜 CHI Wen-na(Shandong Electric Power Industry Boiler and Pressure Vessel Inspection Center Co.Ltd.,Jinan 250004,China)
出处 《中小企业管理与科技》 2019年第33期51-52,共2页 Management & Technology of SME
关键词 社会责任 财务绩效 战略规划 social responsibility financial performance strategic planning
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