社会契约论下企业社会责任与财务业绩关系  

Relationship between corporate social responsibility and financial performance based on Social Contract

作　　者：张彦明[1] 王斌[1] 刘晓旭[1] 丰歆竹[1] 吴琼[1] 

机构地区：[1]东北石油大学经济管理学院,黑龙江大庆163318

出　　处：《辽宁工程技术大学学报（社会科学版）》2012年第1期54-55,共2页Journal of Liaoning Technical University(Social Science Edition)

基　　金：黑龙江省高等教育学会高等教育科学研究"十一五"规划课题(115B-030);黑龙江省高等学校人文社会科学重点研究基地人文社会科学研究规划基金资助项目(JD20111208)

摘　　要：针对企业社会责任与财务业绩关系问题,采用规范性研究方法,分析了企业社会责任与财务业绩之间具有互动关系,并且二者是正相关的,企业履行社会责任能提高企业的业绩水平,良好的业绩水平亦能促进企业履行自己的责任,二者是相互影响的循环体。研究结果为平衡企业社会责任和财务业绩提供参考。In view of the relationship between corporate social responsibility and financial performance, normative research was made. Findings show that there is an interactive relationship between corporate social responsibility and financial performance and they are positively correlated. The two are mutually influenced in that enterprises can improve the level of performance and the improved performance level can in turn promote enterprises＇ fulfilment of responsibilities. Results provide reference for the balance between corporate social responsibility and financial performance.

关 键 词：社会契约 互动关系 循环关系 企业社会责任 财务业绩 

分 类 号：F275[经济管理—企业管理]