企业经济责任投入对财务绩效影响的实证研究

将企业经济责任分为对股东的责任、对债权人的责任、对供应商的责任、对员工的责任，以此来设定经济责任投入的变量，分析研究其对企业财务绩效的影响。选取2011~2012年中国最受尊敬企业中在沪、深交易所上市的15家企业作为样本，根据各企业发布的相关财务数据，采用计量经济模型的方法，对财务绩效进行回归分析。结果显示：债权人、供应商、员工的责任与财务绩效均呈显著正向关系，说明企业经济责任的投人会促进财务绩效的提高。最后，提出促进企业财务绩效增长的对策建议。

Empirical Research on the Effect of Corporate Economic Responsibility on Their Financial Performance

Dividing sponsibility, supplier＇s corporate economlc r responsibilit ables of the economic responsibility y and em analyzes esponsibility into shareholders＇ responsibility, creditor＇s re ployee＇s responsibility, this paper takes them as input vari the influence of these variables on corporat mance. Choosing 15 most respected Chinese enterprises amo appeared on the market of Shanghai and Shenzhen, it uses an ng 2011~2012 as samples e financial perfor- that have already econometric model to analyze regressively the financial performance according to the financial data published by enterprises. The creditor, supplier and employee＇s responsibility have a significant effect on financial means that the input of economic responsibility would promote the improvement of mance. Finally, it puts forward several suggestions for developing the growth of enter formance. results indicate that performance, which the financial perfor- prise＇s financial per-