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上市企业履行社会责任对财务绩效的影响研究——以T公司为例 被引量:2

Research on the Impact of Listed Companies’ Performance of Social Responsibility on Financial Performance--Take T Company as an Example
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摘要 2020年初,新冠疫情给社会经济造成了不小的影响,各企业遭受了疫情的冲击后经营状况也多少发生了一些改变。在这次疫情中,许多企业积极地捐款捐物,为抗击疫情作出了很大贡献,体现了强烈的企业社会责任感。其实我国强调对企业社会责任感的建设并非近期才开始,如今我国正处于经济发展的关键时期,对企业社会责任自然也提出了新的要求。以食品饮料行业上市公司T公司为例,选取其2016—2020五年间的相关数据,分析企业履行社会责任对当期财务绩效水平的影响。 At the beginning of 2020,the large-scale outbreak of the new crown epidemic has had a significant impact on the social economy.After the impact of the epidemic,the business conditions of various companies have changed somewhat.During this epidemic,many companies actively donated money and materials.It has made a great contribution to the fight against the epidemic and embodies a strong sense of corporate social responsibility.In fact,my country’s emphasis on the construction of corporate social responsibility did not start recently.my country is now in a critical period of economic development,and new requirements for corporate social responsibility have naturally been put forward.This article will take Tomson By-Health,a listed company,as an example,and select relevant data from 2016 to 2020 to analyze the impact of corporate social responsibility on the current financial performance level,in order to have a better understanding of the relationship between the two.
作者 葛思诗 GE Si-shi(School of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)
出处 《经济研究导刊》 2022年第3期99-101,125,共4页 Economic Research Guide
基金 2020年南京林业大学大学生实践创新训练计划项目(2020NFUSPITP0207)。
关键词 企业履行社会责任 财务绩效 T公司 corporate social responsibility financial performance BY-health
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