社会责任履行与企业信誉资本生成——基于问卷调查的实证分析  

The Empirical Analysis on the Influence of Corporate Social Responsibility to Corporate Reputation

作　　者：刘建秋[1] 梁静雅[2] 

机构地区：[1]湖南商学院会计学院,湖南长沙410205 [2]湖南大学金融与统计学院,湖南长沙410205

出　　处：《财经论丛》2012年第4期82-88,共7页Collected Essays on Finance and Economics

基　　金：国家社会科学基金资助项目(12BGL051);国家自然科学基金资助项目(70972080)

摘　　要：信誉是企业利益相关者对企业的一种综合评价,社会责任影响利益相关者行为,因此对企业信誉可能产生积极的影响。通过问卷调查的实证分析,发现顾客责任、环境责任和慈善责任对企业信誉有显著的正向影响,而政府责任和员工责任对企业信誉影响不明显。Reputation is an overall evaluation of enterprise stakeholders. Social responsibility influences stakeholders behaviors, so corporate reputation may bring about positive effects by CSR. Based on questionnaire analysis, we find that customer respomibility, environmental responsibility and charity responsibihty significantly affect corporate reputation, while government respomibility and employees responsibility have no influence on reputation. The conclusion provides theoretical reference for the social responsibility decisionmaking and management.

关 键 词：社会责任 信誉资本 利益相关者 

分 类 号：F230[经济管理—会计学]