企业社会责任与财务绩效关系研究

On the Correlation between Enterprises' Social Responsibilities and Their Financial Performance

近年来,企业逐渐意识到追求经济利润的同时必须兼顾各方,维护社会的可持续发展。基于此,本文结合纺织服装业的数据,对企业履行社会责任与企业财务绩效的关系进行研究,从国家、员工、债权人、顾客、股东五个方面对两者之间的关系进行研究并得出结论。实证结果表明,企业对国家、员工和债权人承担社会责任对企业的财务绩效没有显著影响,而对顾客和股东承担社会责任会对财务绩效产生有利影响。

In recent years, enterprises in China have gradually realized that they should consider the interests of all the parties concerned in their pursuit of profits to achieve sustainable development of the society. Based on this understanding, this paper analyzes the correlation between enterprises' social responsibilities and their financial per-formance from five aspects:state, employees, creditors, customers and shareholders. The analysis adopts the data of textile and garment industry. According to the empirical study,enterprises' social responsibilities to the state, employ-ees and creditor have no significant effect on their financial performance, and the social responsibilities to customers and shareholders have a favorable impact on the financial performance.