企业社会贡献对企业价值的影响研究——基于制造业上市公司的经验数据

发布时间：2018-03-12 22:44

本文选题：社会贡献　切入点：社会责任　出处：《工业技术经济》2017年09期 　论文类型：期刊论文

【摘要】：目前我国正处于进一步深化改革的攻坚阶段,"供给侧改革"等一系列针对经济领域的改革举措正在大力开展。基于此,企业价值的可持续良性评价和对社会贡献度的评价,越来越引起关注。一些企业虽然可能有较高的经济效益和财富价值,但是其对生态环境的破坏、对公益福祉的忽视、对公众诉求的冷漠等行为,引发了社会各界的热议和质疑,企业创造价值的社会贡献因素逐渐引起人们关注。因此,本文将从社会贡献的视角研究企业价值,聚焦企业价值中的社会贡献动因,通过企业社会贡献这一特殊视角研究其对企业价值的影响。
[Abstract]:At present, our country is in the stage of further deepening the reform, "supply-side reform" and a series of reform measures aiming at the economic field are being vigorously carried out. Based on this, the sustainable and benign evaluation of enterprise value and the evaluation of social contribution are being carried out. More and more attention has been drawn. Although some enterprises may have high economic benefits and wealth values, their behavior of destroying the ecological environment, neglecting the welfare of the public and indifference to the demands of the public has aroused heated debate and doubts from all walks of life in the society. Therefore, this paper will study the enterprise value from the perspective of social contribution, focusing on the social contribution of enterprise value. Through the special perspective of corporate social contribution, this paper studies its influence on enterprise value.
【作者单位】：中南大学商学院;
【分类号】：F406.7;F425;F832.51

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