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企业社会责任与公司绩效的实证研究
引用本文:任力,赵洁.企业社会责任与公司绩效的实证研究[J].重庆交通学院学报(社会科学版),2009(2).
作者姓名:任力  赵洁
作者单位:厦门大学经济学系;
摘    要:阐述企业社会责任研究的发展过程,介绍相关利益者理论,并将缺乏理论基础的企业社会责任研究与急需实证检验的相关利益者理论结合起来,在相关利益者理论的框架内对企业社会责任与财务绩效的关系进行实证研究,证明了企业社会责任与财务绩效之间存在着正相关关系。

关 键 词:企业社会责任  企业财务绩效  相关利益者  

An Empirical Study of Relationship Between Corporate Social Responsibility and Financial Performance
REN Li,ZHAO Jie.An Empirical Study of Relationship Between Corporate Social Responsibility and Financial Performance[J].Journal of Chongqing Jiaotong University(Social Sciences Edition),2009(2).
Authors:REN Li  ZHAO Jie
Institution:Department of Economics;Xiamen University;Xiamen;Fujian 361005;China
Abstract:This study focuses on the relationship between corporate social Responsibility(CSR) and financial performance based on the theory of stakeholder.First,two stages of studying CSR are reviewed.Then the stakeholder theory is introduced.Then an empirical study of CSR within the stakeholder's frame is carried out.The result proves that CSR and finance performance exist an obviously positive correlation.
Keywords:corporate social responsibility  corporate financial performance  stakeholder  
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