国有企业社会责任与业绩研究——基于可持续增长视角  

Study of Social Responsibility and Achievements of China's State-owned Enterprises:Based on Sustainable Development Perspective

作　　者：杨汉明[1] 邓启稳[2] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430073 [2]山西财经大学会计学院,山西太原030012

出　　处：《中南财经政法大学学报》2011年第1期120-127,144,共8页Journal of Zhongnan University of Economics and Law

基　　金：国家社会科学基金资助项目"国有企业社会责任信息披露研究"(08BJY017)

摘　　要：本文以2007年和2008年在A股市场披露社会责任信息的上市公司为对象,分析了可持续增长、社会责任与企业绩效之间的关系。结果显示:无论是全部样本还是仅非国有控股企业,其社会责任与可持续增长率之间、企业业绩与社会责任之间负相关,不显著;国有控股企业的这种关系正相关,也不显著;企业业绩与可持续增长指标之间显著正相关。说明我国企业在履行社会责任方面缺少自觉性和长远观念。Based on the data of listed companies which have disclosed the social responsibility information in A share market from 2007 to 2008,the paper analyzes the relationship among sustainable development,social responsibility and achievements of enterprises.The result shows that neither the whole samples nor those non-state-owned holding share enterprises,there is negative correlation between social responsibility and sustainable development ratio,so does achievements of enterprises and sustainable development.But in state-owned holding share enterprises,there is positive correlation between social responsibility and sustainable development ratio,so does achievements of enterprises and sustainable development.These results show China's enterprises lack the level of consciousness and far-sight in performing social responsibility.

关 键 词：国有企业 社会责任 可持续增长 

分 类 号：F239.47[经济管理—会计学]