摘要
运用上海国家会计学院发布的我国首个上市公司企业社会责任指数计量企业社会绩效,从企业的销售绩效、盈利绩效、市场绩效三个方面计量企业经济绩效,实证分析了企业社会绩效与经济绩效的相互影响关系。结果发现:前期与当期的企业销售绩效对社会绩效具有显著的正向促进作用;企业社会绩效对后期的盈利绩效具有显著的正向促进作用;企业市场绩效在社会绩效与经济绩效的相互关系中均无显著影响。
The paper utilizes China＇s first corporate social responsibility index issued by Shanghai National Accounting Institute to measure corporate social performance,and measure corporate economic performance from three aspects,which are sale performance,profit performance and market performance.It explores the mutual impact between corporate economic performance and corporate social performance.The result indicates as follows： the prior and current corporate sale performance advanced the corporate social performance evidently;the corporate social performance advanced anaphase corporate profit performance evidently;corporate market performance has no significant impact on the mutual relationship between corporate social performance and corporate economic performance.
出处
《软科学》
CSSCI
北大核心
2010年第9期100-106,共7页
Soft Science
关键词
企业社会绩效
企业经济绩效
企业社会责任
corporate social performance
corporate economic performance
corporate social responsibility
