| 我国公司社会责任与财务业绩关系的实证研究 |
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| 引用本文： | 杨熠,沈洪涛.我国公司社会责任与财务业绩关系的实证研究[J].暨南学报,2008,30(6). |
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| 作者姓名： | 杨熠 沈洪涛 |
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| 作者单位： | 厦门大学管理学院，暨南大学会计系 |
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| 基金项目： | 国家自然科学基金，广东省自然科学基金，广东省普通高校人文社会科学重点研究基地创新团队项目 |
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| 摘 要： | 公司社会责任与财务业绩之间的关系是公司社会责任研究领域中一个备受关注且最具争议的话题。本研究采用基于相关利益者理论的我国企业相关利益者业绩指标作为衡量公司社会责任的方法,首次对我国公司社会责任与财务业绩的关系进行了实证检验,所得出的结果明确地回答了公司社会责任与财务业绩关系的两个基本问题:(1)我国公司社会责任与财务业绩之间呈显著正相关关系;(2)我国公司社会责任与财务业绩之间互为因果,彼此影响,互相促进。
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| 关 键 词： | 公司社会责任 公司财务业绩 实证关系 相关利益者 |
An Empirical Study on the Relationship between Corporate Social Responsibility and Financial Performance in China |
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| YANG Yi,SHEN Hong-tao.An Empirical Study on the Relationship between Corporate Social Responsibility and Financial Performance in China[J].Journal of Jinan University,2008,30(6). |
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| Authors: | YANG Yi SHEN Hong-tao |
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| Abstract: | The relationship between corporate social responsibility and financial performance has been the focus of an increasing amount of attention and the most contentious topic in studies of corporate social responsibility.Based on stakeholder theory,this paper uses stakeholder performance index as the surrogate of corporate social responsibility,to explore the relationships between corporate social responsibility and their financial performance.The conclusions drawn from this study definitely answer which the two basic questions:(1)there is a positive association between corporate social responsibility and financial performance in China;(2)corporate social responsibility and financial performance interact as both cause and effect in a reciprocal manner. |
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| Keywords: | Corporate financial performance Corporate social responsibility Empirical relationship Stakeholder |
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