社会契约论下企业社会责任与财务成效corporate social responsibility-Relationship between corporate social responsibility and financial performance based on Social Contract
【摘要】 针对企业社会责任与财务业绩关系问题，采用规范性研究方法，分析了企业社会责任与财务业绩之间具有互动关系，并且二者是正相关的，企业履行社会责任能提高企业的业绩水平，良好的业绩水平亦能促进企业履行自己的责任，二者是相互影响的循环体。研究结果为平衡企业社会责任和财务业绩提供参考。
【Abstract】 In view of the relationship between corporate social responsibility and financial performance, mormative research was made. Findings show that there is an interactive relationship between corporate social responsibility and financial performance and they are positively correlated. The two are mutually influenced in that enterprises can improve the level of performance and the improved performance level can in turn promote enterprises’ fulfilment of responsibilities. Results provide reference for the balance between corporate social responsibility and financial performance.
http://www.51lunwen.org/qyshzr/
【关键词】 社会契约； 互动关系； 循环关系； 企业社会责任； 财务业绩；
【Key words】 social Contract； interactive relationship； circulating relationship； corporate
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Corporate social responsibility (Corporate social responsibility, hereinafter referred to as the CSR) is to show the enterprise is in creating profits for shareholders, shall bear legal responsibility at the same time, also undertake to employees, consumers, community and environmental responsibility. The social responsibility of the enterprise requests the enterprise must go beyond profit as the only goal of the traditional philosophy, stressed the need to in the process of production of the value of a man's attention, emphasize on consumers, to the environment, to contribute to the society.
