医药企业社会责任履行对财务绩效的影响研究——基于产品市场竞争力视角

Study on the impact of pharmaceutical corporate social responsibility on financial performance—From the perspective of product market competitiveness

在中国经济高速增长的背后,也伴随着产品质量、环境污染、资源浪费等矛盾的产生,企业作为“逐利”的社会组织,其积极履行社会责任是否真的与“企业利润最大化”目标背道而驰,这是值得进一步探讨的问题。医药行业关乎人民生命健康安全,企业能否积极践行社会责任至关重要。然而医药企业社会责任缺失事件却屡见不鲜,在企业逐利的本质下,如何更好地引导医药企业履行社会责任亟待解决。基于此,文章通过梳理W医药公司在“眼药水”虚假宣传事件前后社会责任表现情况及其财务绩效相关数据,分析其社会责任与财务绩效的变动趋势,从微观的企业层面探究W医药公司是如何通过积极践行社会责任促进财务绩效。

Behind China's rapid economic growth,there are also contradictions such as product quality,environmental pollution,and resource waste.As a social organization pursuing profits,does the active performance of social responsibility by enterprises really run counter to the goal of“maximizing corporate profits”,this is something that deserves further discussion.The pharmaceutical industry is re-lated to people's lives,health and safety,and whether enterprises can actively practice social responsibility is crucial.However,the lack of social responsibility of pharmaceutical enterprises is not uncommon,in the nature of profit-seeking enterprises,how to better guide pharma-ceutical enterprises to fulfill social responsibility needs to be solved.Based on this,by combing the social responsibility performance and fi-nancial performance data of W Pharmaceutical Company before and after the false publicity event of“eye drops”,the change trend of its social responsibility and financial performance was analyzed,and how W Pharmaceutical Company actively practiced social responsibility to promote financial performance was explored from the micro enterprise level.