摘要
企业社会责任与其财务绩效之间相关性问题,一直备受理论界争议而未决。本文通过对杭州市化工企业有关社会责任表现与其财务绩效之间相关性分析表明,企业履行社会责任不仅有助于同时期企业财务绩效指标的改善,而且对后期财务绩效指标的提高亦有促进作用。研究结果既为企业履行社会责任和其财务绩效之间的"双赢论"结论提供了新的证据,同时也弥补了该领域内缺乏区域性研究资料的相对不足。
Relationship between the enterprises social responsibility and financial performance,is a dispute topic.This paper studies the relationship between enterprises social responsibility and financial performance based on data of chemical industry enterprises in Hangzhou city,and its conclusion indicates that the amicable actions to social responsibility not only improve enterprises current financial performance,but also be beneficial to future financial performance.This conclusion provides new proofs for win-win relationship between social responsibility and financial performance,simultaneously supplements research literature.
出处
《财会通讯（下）》
2012年第11期50-52,62,共4页
Communication of Finance and Accounting
关键词
企业社会责任
财务绩效
Enterprises social responsibility Financial performance
