摘要
本文以上证180指数上市公司为样本,以企业对国家、员工、投资者和公益事业的社会责任贡献作为企业社会责任的评价指标,采用统计性描述和混合截面回归分析的实证研究方法来探究社会责任与企业绩效之间的关系。研究发现:我国上市公司对国家、投资者和公益事业的社会责任贡献与企业绩效正相关,而对员工的社会责任贡献与企业绩效则是负相关的关系。因此,要求企业更加重视对国家贡献的社会责任,完善社会保障机制和企业内部激励机制,推进股权分置和金融体制改革,并完善对企业履行公益事业贡献的激励机制。
This paper takes the companies, belonging to 180 Indices of Shanghai Securities Exchange, as samples to explore the relationship between the corporate social responsibility and corporate performance. It also takes the contribution to government, employee, investor and charity as the evaluation of corporate social responsibility, by employing the empirical method, including descriptive statistics and regression linear analysis. The conclusions drawn from the study are as follows ： there is a positive relationship between some substitute variables of the corporate social responsibility and corporate performance, but a negative relationship also exists among them, which is of high relevance to establishing social responsibility system.
出处
《南京师大学报（社会科学版）》
CSSCI
北大核心
2007年第2期58-62,75,共6页
Journal of Nanjing Normal University(Social Science Edition)
基金
江苏省高校社科基金项目(06SJD630033)
关键词
社会责任
企业绩效
利益相关者
social responsibility
corporate performance
stakeholder
