基于产权性质的企业社会责任与财务绩效关系

发布时间：2018-06-30 07:53

本文选题：企业社会责任 + 财务绩效　；参考：《同济大学学报(自然科学版)》2017年07期

【摘要】：基于产权性质将企业分为国有企业与非国有企业,运用滞后期双向模型,选取2010-2014年江浙沪A股上市公司为样本,对企业社会责任与财务绩效之间交互跨期关系进行了实证研究,并就不同产权性质的企业进行进一步深入分析.结果显示:当期企业社会责任对当期财务绩效有正向作用;当期财务绩效对当期及后一期企业社会责任有正向作用,且对后一期的正向作用更大;国企性质会削弱两者间的关系.企业应认清履行社会责任的意义,使其成为促进企业良性发展的一个举措.
[Abstract]:Based on the nature of property rights, the enterprises are divided into state-owned enterprises and non-state-owned enterprises. By using the lag two-way model, this paper takes Jiangsu, Zhejiang and Shanghai A-share listed companies as samples from 2010-2014 to make an empirical study on the interactive intertemporal relationship between corporate social responsibility and financial performance. And the enterprises with different property rights are further analyzed. The results show that the current corporate social responsibility has a positive effect on the current financial performance, the current financial performance has a positive effect on the current and the latter period corporate social responsibility, and the positive effect on the latter period is even greater. The nature of state-owned enterprises weakens the relationship between the two. Enterprises should recognize the significance of fulfilling social responsibility and make it an action to promote the healthy development of enterprises.
【作者单位】：同济大学经济与管理学院;
【基金】：上海市教委科研创新重点项目(14ZS034)
【分类号】：F270;F275

【相似文献】