改革开放以来，我国经济在高速发展的同时也带来了一系列新的问题，如环境保护、食品卫生等，最近爆发的药品“工业明胶”事件又一次将企业推到风口浪尖，社会各界对企业的社会责任履行情况给予的关注甚至已经提升到了企业经营战略的高度，影响着企业的生存发展。究竟在经济发展与社会责任之间如何取得平衡，这考验着无数企业的智慧与决心，这其实也是国际企业所面临的问题，多年来，无数学者专家对此进行研究，试图解释企业社会责任与财务绩效之间的关系，从而找到企业履行社会责任的内在动因。
本论文以我国医药行业业上市公司为研究样本，以利益相关者理论为基础，定量研究我国企业的社会责任与其财务绩效之间的关系。在研究中笔者根据医药企业2009-2011年年报所披露的财务信息，从利益相关者角度设计出衡量企业社会责任指标体系，应用SPSS统计软件对指标数据进行相关系数分析和回归分析，对所提出的假设进行验证，并得出结论。研究发现我国企业的社会责任表现对财务绩效有明显的促进作用，而财务绩效对社会责任也存在一定的正向影响，另外，研究还发现企业的规模会对社会责任和财务绩效产生影响。8974
关键词 社会责任 利益相关者 财务绩效 实证研究
毕 业 论 文 外 文 摘 要
Title To corporate the relationship of corporate social responsibility and the financial performance——To the medicine listed companies in our country as an example
Abstract
Since the reform and open policy, our country economy in the high speed of development also brings a series of new problems, such as environmental protection, food and health, the recent outbreak of drug "industrial gelatin" events and a two-decade-long pushed to the enterprise, the social from all walks of life to the social responsibility of the enterprise to perform a circumstance to give attention even has promoted enterprise management strategic height, affects the survival and development of enterprises. What in the economic development and social responsibility between how balance, and the test of innumerable enterprise wisdom and determination, it is also the international enterprise faces, for many years, many scholars and experts to research, trying to explain enterprise social responsibility and the financial performance of the relationship between, so as to find to corporate social responsibility of inner motivation.
This paper China's pharmaceutical industry to industry listed company as research object, by the stakeholder theory as a foundation, quantitative research our country medicine the social responsibility of the enterprise and its financial performance of the relationship between. In the study according to the medical enterprise 2009-2011 annual report financial information that is disclosed, from stakeholders Angle design measure social responsibility of the enterprise index system, applying SPSS statistical software to index data correlation coefficient analysis and regression analysis, of this hypothesis verification, and concluded. Study found that our country medicine the social responsibility of the enterprise performance to the financial performance promote obviously effect, and the financial performance of social responsibility also has a positive effect on, in addition, the study also found that the size of the enterprise on the society responsibility and financial performance impact.
Keywords Corporate Social Responsibility Based On Stakeholder Financial Performance Empirical Study
目 次
1绪论 1
1.1 研究背景 1 企业社会责任与财务绩效关联性之理论解析与实证研究:http://www.youerw.com/kuaiji/lunwen_7530.html