文档介绍：摘要
2000年以来,经济利益单极膨胀给国家与社会敲响了警钟:山西的黑心煤窑一次次吞噬了多少廉价的青春? 中石油的天然气井喷导致了多少家庭的家破人亡? 更有甚者就是2008年的三鹿奶粉事件,由于三聚氰胺严重含量超标,导致婴幼儿患肾结石,甚至死亡。并由此检查出多家国产知名品牌的奶粉三聚氰胺含量超标。
因此,近年来企业的社会责任受到了社会的广泛关注,逐渐成为评价一个公司形象及文化的指标,企业承担社会责任有利于企业的持续发展,对公司的财务绩效也会产生较大的影响;我、将提升企业的竞争力。
本文选用了沪市284家上市公司的财务数据为研究样本,分别用具有代表性的财务指标评估出企业的社会责任水平和财务绩效水平,并对二者进行了实证研究。研究结果表明,在当期内,企业的社会责任与财务绩效并没有表现出正相关关系。
关键词:上市公司;企业社会责任;财务绩效; 相关性
Abstract
Since 2000, the economic interests of the pole expansion of the state and society has sounded the alarm: the black heart of coal mines in Shanxi swallowed again and again the number of cheap youth? pany Limited gas well blowout caused the breakup of many families? What’s more, the 2008 Sanlu milk powder events, because excessive levels of melamine severe, resulting in infants suffering from kidney stones, or even death. And thus check out the many well-known brands of milk powder made excessive levels of melamine.
Therefore, in recent years pany's social responsibility of a social concern and gradually e the evaluation of pany image and culture, pany's financial performance will also have greater impact. Our country enterprise social responsibility will enhance the enterprise the moral level, will improve petence of the enterprise.
This article has chosen Shanghai Stock Exchange (SSE) 284 a pany's financial data for the sample, with a typical financial indicator to assess the level of corporate social responsibility and to improve financial performance of their level and empirical research conducted. Research shows that the social responsibility and financial performance did not show positive correlation in the current.
Key Words:panies; Corporate Social Responsibility(CSR); Financial performance; correlation
目录
一、引言 1
二、研究对象的界定及研究假设 2
(一)研究对象的界定 2
(二)研究假设 3
三、上市公司社会责任与财务绩效的研究设计 4
(一)样本选择和数据的来源 4
(二)变量设计 4
(三)模型构建 5
四、上市公司社会责任与财务绩效的实证分析 5
(一)变量的描述性统计 6
(二)相关性分析 7
(三)多元回归分析 8
五、上市公司社会责任与财务绩效的局限性分析及政策建议 10
(一)研究的局限性分析 10
(二)对我国上市公司披露社会责任的政策建议