企业社会责任与财务绩效相关性研究  

Corporate Social Responsibility and Financial Performance Correlation

作　　者：李兆华[1] 卢丽[1] 

机构地区：[1]哈尔滨商业大学,哈尔滨150028

出　　处：《哈尔滨商业大学学报（社会科学版）》2011年第2期81-85,共5页Journal of Harbin University of Commerce:Social Science Edition

基　　金：黑龙江省自然基金项目:基于和谐社会的企业社会责任审计研究(G201018)

摘　　要：企业履行社会责任作为推动企业与社会、环境和谐发展的时代潮流,已经得到了政府、社会和企业的高度关注和支持,成为建设和谐社会的重要动力。如何履行好企业的社会责任,避免因为社会责任的缺失而带来的各种问题成为了当前最为关注的话题。我国目前对社会责任的研究远远落后于实际需求,弄清企业社会责任和企业财务绩效的关系对于提高全民社会责任意识,推动企业提高经济效益、核心竞争力有重要意义。Corporate Social Responsibility as to promote business and social, environmental harmonious development trend of the times, has been the government, society and business attention and support in building a harmonious society important driving force. But how to fulfill corporate social responsibility and social responsibility to avoid because of the lack of the problems brought into the current most talked about. China＇ s current social responsibility research lags far behind the actual needs, understand the corporate social responsibility and the relationship between corporate financial performance responsibility for improving society for all, encourage enterprises to enhance economic efficiency and core competitiveness. All of this are very significant.

关 键 词：企业社会责任 财务绩效 相关性 

分 类 号：F270.3[经济管理—企业管理]