企业社会责任、创新和财务绩效

企业社会责任和创新都是影响企业财务绩效的重要因素。企业履行社会责任和进行企业创新都需要资源投入,在企业资源有限的条件下,企业对于这两种途径需要做出合理的选择和资源配置。通过对制造业上市公司的检验,本文得出以下结论:企业社会责任对企业财务绩效具有积极作用,企业创新也对财务绩效具有积极作用,而且创新在其中扮演着调节作用,在低企业创新的企业中,企业社会责任对财务绩效的积极影响会增强。实践意义在于为企业正确理解和成功运用企业社会责任来提高企业财务绩效提供借鉴。

Corporate Social Responsibility, Innovation and Financial Performance

Corporate social responsibility and innovation are both important factors influencing corporate financial performance. Both implementing social responsibility and taking innovation need resource investment,so enterprises have to make an appropriate choice and resource allocation under the resource-limited condition. Based on the test of listed companies in the manufacturing sector,this paper concludes that corporate social responsibility plays a positive role in improving corporate financial performance and innovation also has a positive effect on financial performance while innovation plays a role of adjustment. Corporate social responsibility in low-innovation enterprises has a greater positive impact on the financial performance than in high-innovation ones. The significance in practice lies in presenting the reference for enterprises to improve financial performance with a correct understanding and successful application of corporate social responsibility.