| 企业社会责任的价值相关性研究述评 |
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| 引用本文： | 龙文滨,;宋献中.企业社会责任的价值相关性研究述评[J].华南理工大学学报(社会科学版),2014(3):17-24. |
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| 作者姓名： | 龙文滨 ;宋献中 |
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| 作者单位： | [1]广东技术师范学院会计学院,广东广州510665; [2]暨南大学管理学院,广东广州510630 |
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| 基金项目： | 国家自然科学基金2013年度项目（71372166）、广东高校人文社科重点研究基地重大项目（2012JDXM-0011） |
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| 摘 要： | 以往企业社会责任的价值相关性研究的结果显示,两者间的关系是模拟两可的、矛盾的和不确定的。本文在归纳和分析国内外相关研究的多样化结果及其产生原因的基础上,从引入中介变量、考虑时间跨度和解构社会责任三个角度梳理该领域研究的新发展,并提出目前研究中急需进一步解决的问题,为未来研究提供方向性的指引。
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| 关 键 词： | 企业社会责任 公司价值 相关性研究 述评 |
A Literature Review on the Relationship between Corporate Social Responsibility and Firm Value |
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| Institution: | Long Wen-bin, SONG Xian-zhong ( 1. School of Accounting, Guangdong Polytechnic Normal University, Guangzhou 510665, China; 2. School of Management, Jinan University, Guangzhou 510630, China) |
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| Abstract: | Previous corporate social responsibility （CSR）literature shows that the relationship between corporate social performance （CSP）and corporate financial performance （CFP）is equivocal,contradictory and inconclusive.Based on the review of related literature home and abroad,the diverse research results of CSP-CFP relationship,and the causes of these diverse results,this paper offers a profile of new development of the field of CSP-CFP research from three aspects-introducing moderators,considering timing horizon,and deconstructing CSR measures.Furthermore,the author brings forward the pending issues still existing on the present state of theoretical research,and thus provides a directional guidance for future research. |
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| Keywords: | Corporate Social Responsibility （CSR） firm value relationship research literature review |
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