企业社会责任与融资效率  

Corporate Social Responsibility and Financing Efficiency

作　　者：曹亚勇[1] 刘计含[1] 王建琼[1] 

机构地区：[1]西南交通大学经济管理学院,成都610031

出　　处：《软科学》2013年第9期51-54,共4页Soft Science

基　　金：国家社会科学基金资助项目(11XGL001)

摘　　要：建立回归模型,探讨企业社会责任与融资效率的关系。结果显示,良好地履行企业社会责任有助于提高其融资效率,降低经营风险;当企业对社会责任表现出积极展望时,其融资效率也有显著提升。This paper establishes a regression model to investigate the relationship between the corporate social responsibility and financing efficiency. The result shows that, good performance of the corporate social responsibility helps to improve the financing efficiency, reduce the management risk; when enterprise showed positive outlook for social responsibility, its fi- nancing efficiency has significantly increased.

关 键 词：企业社会责任 融资效率 公司治理 

分 类 号：F270[经济管理—企业管理]