公司治理、社会责任与企业绩效研究动态及展望

Research Trends and Prospects on Corporate Governance,Social Responsibility,and Corporate Performance

企业社会责任问题自被提出以来就一直是社会各界广泛关注的焦点。作为企业履行社会责任的表现形式,企业的绩效受到企业社会责任影响,因此,学术界对于企业社会责任问题的研究备受关注。而内部制度安排是将社会责任付诸现实的关键,公司治理作为企业内部的制度安排,对企业的发展发挥着至关重要的作用。基于此,在对公司治理结构和企业社会责任关系进行分析的基础上,对国内外已有的相关文献进行了梳理,归纳出了学者们对二者的结合、相互影响以及对企业绩效影响的研究意见,并提出了未来的研究方向。

Since the issue of CSR has been raised,it has been the focus of extensive attention from all walks of life.As a manifestation of corporate fulfillment of social responsibility,CSR also has a certain impact on corporate performance,which makes the CSR issue an important area of academic research.The internal institutional arrangement is the key to put social responsibility into reality,and corporate governance,as the internal institutional arrangement of enterprises,plays a crucial role in the development of enterprises.Based on the analysis of the relationship between corporate governance structure and CSR,this study compares the relevant literature available at home and abroad,summarizes the research progress and results of scholars on the combination of the two,their influence on each other and their impact on corporate performance,and proposes future research directions.