| 股权结构、企业社会责任与公司财务绩效实证研究 |
| |
| 引用本文： | 李晋丰.股权结构、企业社会责任与公司财务绩效实证研究[J].重庆工商大学学报(社会科学版),2018,35(3):60-66. |
| |
| 作者姓名： | 李晋丰 |
| |
| 作者单位： | 安徽财经大学 会计学院,安徽 蚌埠,233000 |
| |
| 基金项目： | 国家自然科学基金项目(7157020593)"国有企业多元治理逻辑、董事会行为合法性与企业可持续成长"，国家自然科学基金项目(71172190)"国有企业自由现金流量优化与控制机制研究"，2015研究生科研创新基金(ACYC2015180)"国有企业董事会合法性评价及其有效性检验" |
| |
| 摘 要： | 本文采用2014—2016三年上市公司数据,通过控制企业规模、年龄和财务杠杆等变量,研究企业社会责任(CSR)与公司财务绩效(CFP)之间关系以及引入股权结构作为中介变量,探究股权集中度和制衡度对CSR与CFP两者的影响.研究发现:履行社会责任能够改善公司的经营绩效,而适当提高大股东持股比例能够加强CSR对CFP的正向作用.所以合理的股权结构能够促进企业承担社会责任,进而提升上市公司的财务绩效.
|
| 关 键 词： | 股权结构 企业社会责任 公司财务绩效 公司绩效 |
Empirical Research on Ownership Structure, Corporate Social Responsibility and Corporate Financial Performance |
| |
| LI Jin feng.Empirical Research on Ownership Structure, Corporate Social Responsibility and Corporate Financial Performance[J].Journal of Chongqing Technology and Business University Social Science Edition,2018,35(3):60-66. |
| |
| Authors: | LI Jin feng |
| |
| Abstract: | This paper takes the data of listed companies from 2014 to 2016, by controlling the size, age and financial leverage to study the relationship between corporate social responsibility (CSR) and corporate financial performance (CFP).Then this paper introduces the ownership structure as an intermediary variable to explore it on CSR and CFP. The study finds that fulfilling social responsibility can improve the performance of the company, and the appropriate increase in the proportion of large shareholders can strengthen the positive effect of CSR on CFP. Therefore, the reasonable ownership structure can promote corporate social responsibility, then enhance the financial performance of listed companies. |
| |
| Keywords: | ownership structure corporate social responsibility corporate financial performance corporate performance |
| 本文献已被 万方数据 等数据库收录！ |
| 点击此处可从《重庆工商大学学报(社会科学版)》浏览原始摘要信息 |
| 点击此处可从《重庆工商大学学报(社会科学版)》下载免费的PDF全文 |
