企业社会责任与企业财务绩效关联性分析——基于浙江纺织企业的调查数据  

Association Analysis of Corporate Social Responsibility and Financial Performance:Based on Data of Zhejiang Textile Enterprises

作　　者：李建升[1] 李巍[1] 

机构地区：[1]淮阴工学院经济管理学院,江苏淮安223001

出　　处：《财贸研究》2011年第2期136-143,共8页Finance and Trade Research

基　　金：江苏省教育厅项目"企业社会责任的前因变量及其绩效影响机理研究(2010SJB630006)";"基于企业生命周期的企业家社会责任与企业家精神耦合研究"(09SJB630008);淮阴工学院科研基金项目"企业社会责任促进机制的组织文化分析"(HGB0918)阶段性研究成果

摘　　要：企业社会责任与企业财务绩效的关联性决定企业的社会责任态度和行为。通过对浙江纺织行业样本企业数据的计量分析发现,前期企业财务绩效和后期企业的社会责任状况显著正相关;而前期企业社会责任和后期企业财务绩效之间、同期企业社会责任和企业财务绩效之间呈负相关趋势,但统计不显著。出现这种结果的原因可能在于当前中国社会责任市场缺乏,企业社会责任行为的推动力是行政力量而非市场力量,企业社会责任不能顺利转化或提升企业绩效。构建社会责任市场以实现企业和社会的双赢,将有效改善中国企业社会责任状况并促使持久的企业社会责任行为。The link between corporate social responsibility and corporate financial performance determines social responsibility attitude and corporate behavior.Based on survey data of Zhejiang textile enterprises,this paper examines the link betweenthem.The results show that early corporate financial performance significantly affect subsequent corporate social responsibility;early corporate social responsibility does not promote subsequent corporate financial performance,and the similar result exists between contemporaneous corporate social responsibility and its financial performance,but not significant.The results are led by the lack of responsibility market.Government should construct a social responsibility market to achieve a win-win situation between corporate and society,which will promote corporate social responsible conditions and lasting corporate social responsibility act.

关 键 词：企业社会责任 企业财务绩效 利益相关者 

分 类 号：F270.3[经济管理—企业管理]