企業(yè)社會責(zé)任對企業(yè)財(cái)務(wù)績效的影響研究---以制造行業(yè)為例

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摘 要
企業(yè)社會責(zé)任（Corporate Social Responsibility，簡稱CSR）近些年受到廣泛的關(guān)注，成為了研究的熱點(diǎn)。陸續(xù)曝光的各種質(zhì)量、人生安全問題事件，早些年的三聚氰胺毒奶粉事件、毒膠囊事件、富士康員工集體跳樓事件到近期3·15曝出的橡皮涂改液甲苯超標(biāo)34倍、過期面粉事件，這些事件都引發(fā)了人們的思考和討論，因此企業(yè)社會責(zé)任被更多的人研究。對企業(yè)社會責(zé)任的定義有很多種，但是都有共同點(diǎn)，企業(yè)在經(jīng)營過程中的一些行為超越了法律、道德的要求，不僅僅是聚焦在公司的財(cái)富最大化，還考慮到對相關(guān)者的利益。但是追求利益最大化，不管是股東財(cái)富最大化還是利益相關(guān)者財(cái)富最大化，都是企業(yè)的目標(biāo)，企業(yè)會考慮履行企業(yè)社會責(zé)任是否是純粹的企業(yè)負(fù)擔(dān)還是會對企業(yè)的可持續(xù)發(fā)展有積極作用，所以研究企業(yè)社會責(zé)任對企業(yè)財(cái)務(wù)績效的影響具有重要的意義。本文選取了279家制造業(yè)相關(guān)數(shù)據(jù)進(jìn)行實(shí)證研究，以探究前者對后者是如何影響的，為企業(yè)的履行企業(yè)責(zé)任提供指導(dǎo)方向。

關(guān)鍵詞：企業(yè)社會責(zé)任 財(cái)務(wù)績效 實(shí)證研究

ABSTRACT
CSR (Corporate Social Responsibility, hereinafter referred to as CSR) has been widely attention in recent years, it has become the focus of research. Emerged a variety of quality, safety incidents in life, in the early years of melamine tainted milk powder incident, poison capsule, foxconn employees collective jump off a building events to recent 3 • 15 revelations of rubber correction fluid’s toluene exceeding 34 times, expired flour events, these events are causing thoughts and discussion of food, so corporate social responsibility is more and more studied by people. There are many kinds of definition of corporate social responsibility, but they have similarities, some behavior in the process of enterprise in the business beyond the laws and moral requirements, people should not just focus on the company's wealth maximization, should also consider the interests of stakeholders. But pursue benefit maximization, shareholder wealth maximization and stakeholder wealth maximization, are goals of enterprise, enterprise may consider whether to perform corporate social responsibility will be the enterprise’s burden or produce positive effects on the sustainable development of the enterprise, so studying the impact of corporate social responsibility on corporate financial performance has important significance. In this paper, we do empirical research on the related data to explore how the former influence the latter, and provide guidance for the enterprise to perform corporate responsibility.

Key words：Corporate social responsibility Financial performance
The empirical research



目 錄
前言
第1章 概述 - 1 -
1.1企業(yè)社會責(zé)任 - 1 -
1.1.1企業(yè)社會責(zé)任內(nèi)涵 - 1 -
1.1.2社會責(zé)任構(gòu)成 - 3 -
1.2企業(yè)財(cái)務(wù)績效 - 4 -
1.2.1財(cái)務(wù)績效的內(nèi)涵 - 4 -
1.2.2財(cái)務(wù)績效的評價(jià) - 4 -
第2章 相關(guān)理論基礎(chǔ) - 5 -
2.1利益相關(guān)者理論 - 5 -
2.2財(cái)務(wù)績效管理理論 - 6 -
2.3社會責(zé)任對財(cái)務(wù)績效的影響 - 7 -
第3章 研究假設(shè)與理論模型構(gòu)建 - 7 -
3.1研究假設(shè) - 7 -
3.2企業(yè)社會責(zé)任對財(cái)務(wù)績效影響理論模型 - 8 -
第4章 實(shí)證研究 - 9 -
4.1樣本與數(shù)據(jù) - 9 -
4.2變量測量 - 9 -
4.3分析與結(jié)果 - 9 -
4.3.1描述分析 - 9 -
4.3.2回歸分析 - 9 -
4.3.3滯后分析 - 9 -
第5章研究結(jié)論與對策建議 - 16 -
5.1研究結(jié)論 - 16 -
5.2對策建議 - 16 -
參考文獻(xiàn)： - 17 -