通威公司社会责任行为与财务绩效的关系研究
发布时间：2019-06-27 18:45
【摘要】：以通威公司2000-2014年的财务报表及其社会责任信息披露的数据为研究样本,通过尝试建立公司社会责任总评价指数和财务数据中的一个财务缋效指标,运用SPASs模型,实证分析研究了公司履行社会责任对财务绩效的影响。研究结果表明,通威公司履行部分社会责任与其财务绩效有很大相关性,社会责任的履行对财务绩效有良好的推动作用。这些研究结论对我们日后更好地了解社会责任,提高其履行社会责任的意识有很大的帮助。
[Abstract]:Based on the financial statements of Tongwei Company from 2000 to 2014 and the data of its social responsibility information disclosure, this paper attempts to establish the total evaluation index of corporate social responsibility and a financial performance index in the financial data, and uses SPASs model to empirically analyze the impact of corporate social responsibility on financial performance. The results show that there is a great correlation between the performance of part of social responsibility and its financial performance, and the performance of social responsibility plays a good role in promoting financial performance. These findings are of great help for us to better understand social responsibility and raise its awareness of fulfilling social responsibility in the future.
【作者单位】： 黑龙江八一农垦大学会计学院;
【分类号】：F426.82;F406.7
[Abstract]:Based on the financial statements of Tongwei Company from 2000 to 2014 and the data of its social responsibility information disclosure, this paper attempts to establish the total evaluation index of corporate social responsibility and a financial performance index in the financial data, and uses SPASs model to empirically analyze the impact of corporate social responsibility on financial performance. The results show that there is a great correlation between the performance of part of social responsibility and its financial performance, and the performance of social responsibility plays a good role in promoting financial performance. These findings are of great help for us to better understand social responsibility and raise its awareness of fulfilling social responsibility in the future.
【作者单位】： 黑龙江八一农垦大学会计学院;
【分类号】：F426.82;F406.7
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