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社会责任与财务绩效的关系分析——基于宝山钢铁股份有限公司数据

Social Responsibility and Financial Performance Based on Baosteel Data
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摘要 通过对宝山钢铁股份有限公司(以下简称“宝钢股份”)2010—2019年10年的数据进行研究,发现企业履行社会责任会促进财务绩效的提升,但这种促进作用存在一定的滞后性。研究旨在为宝钢股份的经营活动提出建议,并为以后的财务绩效与社会责任研究提供理论依据,进而实现宝钢的高质量发展。 By studying the data of Baosteel Corporation for 10 years from 2010-2019,it is found that the fulfllment of corporate social responsibility will promote the improvement of financial performance,but there is a certain lag in this promotion effect.The study aims to make suggestions for Baosteel's business activities and provide a theoretical basis for future research on financial performance and social responsibility,which in turn will lead to Baosteel's high-quality development.
作者 李秀 Li Xiu(Yan'an University,Xian Shaanxi 716000,China)
机构地区 延安大学
出处 《现代工业经济和信息化》 2023年第6期263-264,268,共3页 Modern Industrial Economy and Informationization
关键词 社会责任 财务绩效 宝钢股份 social responsibility financial performance Baosteel
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