文档介绍：摘要
20世纪80年代以来,对于企业社会责任的研究已成为各界人士研究的焦点,关于社会责任的履行能否提高上市公司的管理效率,能否进而改善公司财务绩效逐渐成为学术界关注的热点。本文回顾了国内外关于社会责任与财务绩效研究的文献,在借鉴前人研究成果的基础上,选取我国深交所中小板上市公司中的53家作为研究样本,选择上市公司员工获利水平、账面所得税税率和现金流量负债比率作为企业社会责任的三个变量指标,并以净资产收益率和每股收益作为衡量企业财务绩效的指标,利用马克威统计分析软件对样本进行相关性分析与多元线性回归分析,发现企业社会责任与财务绩效存在不显著的相关关系。究其原因,有我国社会责任披露体系不完善、企业自身内部制度建设不合理等几方面的原因,并提出相应的建立利益相关者相互制衡的公司治理模式、强制企业社会责任信息披露并开展社会责任审计的建议来进一步改善我国企业社会责任披露和履行。
关键词:中小板上市公司; 企业社会责任; 财务绩效;回归分析
Abstract
Since the 1980s, Corporate Social Responsibility ( CSR ) Research has e a hot research by people from all walks of life. It also has gradually e the focus in academic circles that whether fulfilling our social responsibility can raise the efficiency of management and improve financial performance. This paper reviews the domestic and international literature studies on the social responsibility and financial performance, based on the results of previous research, select the 53 small plate from China's Shenzhen Stock Exchange panies as the research sample, select the proportion of staff gain profit level of panies, carrying the e tax rate and cash flow debt ratio as an independent director system indicators for the three variables, and select return on equity and earnings per share as a measure of corporate financial performance indicators, using Markway Analysis System samples for correlation analysis and multiple linear regression found that there is no significant correlation between the corporate social responsibility and financial performance. Analyze the causes according to the results of empirical studies, and mend responses to further improve our independent director system. Analyze the causes according to the results of empirical studies, and mend responses to further improve our independent director system.
Key Words:small plates; corporate social responsibility; financial performance; regression analysis
目录
一、引言 1
二、中小板上市公司社会责任与财务绩效关系研究问题的提出 1
(一)研究背景 1
(二)研究意义 2
三、上市公司企业社会责任与财务绩效关系相关文献回顾 2
(一)上市公司企业社会责任与财务绩效关系国外研究成果 2
(