【摘要】 企业社会责任与企业财务绩效的关联性决定企业的社会责任态度和行为。通过对浙江纺织行业样本企业数据的计量分析发现,前期企业财务绩效和后期企业的社会责任状况显著正相关;而前期企业社会责任和后期企业财务绩效之间、同期企业社会责任和企业财务绩效之间呈负相关趋势,但统计不显著。出现这种结果的原因可能在于当前中国社会责任市场缺乏,企业社会责任行为的推动力是行政力量而非市场力量,企业社会责任不能顺利转化或提升企业绩效。构建社会责任市场以实现企业和社会的双赢,将有效改善中国企业社会责任状况并促使持久的企业社会责任行为。
http://www.51lunwen.org/qyshzr/
【Abstract】 The link between corporate social responsibility and corporate financial performance determines social responsibility attitude and corporate behavior.Based on survey data of Zhejiang textile enterprises,this paper examines the link betweenthem.The results show that early corporate financial performance significantly affect subsequent corporate social responsibility;early corporate social responsibility does not promote subsequent corporate financial performance,and the similar result exists between contemporaneous corporate social responsibility and its financial performance,but not significant.The results are led by the lack of responsibility market.Government should construct a social responsibility market to achieve a win-win situation between corporate and society,which will promote corporate social responsible conditions and lasting corporate social responsibility act.
【关键词】 企业社会责任； 企业财务绩效； 利益相关者；
【Key words】 corporate social responsibility； corporate financial performance； stakeholder；
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