企业社会责任与企业价值——基于利益相关者的视角  

Corporate Social Responsibility and Corporate Value——Based on the Perspective of the Stakeholders

作　　者：罗勇根[1] 庄学敏[1] 

机构地区：[1]广东商学院会计学院,广东广州510320

出　　处：《广西财经学院学报》2013年第5期62-68,共7页Journal of Guangxi University of Finance and Economics

基　　金：教育部人文社会科学项目"市场环境;公允价值与金融企业风险披露研究"(09YJC630040)

摘　　要：从理论分析的角度,将企业社会责任概念表达为"天秤模型",强调企业应该在创造经济利润的基础之上,对股东、政府、员工、债权人等相关利益团体,积极承担经济责任、法律法规责任、社会伦理责任、自愿性慈善责任;从实证分析的角度,采用我国石化塑胶及汽车行业共104家上市公司为样本,验证企业承担社会责任与企业价值的相关关系,结果表明,从总体来看企业社会责任与企业价值存在显著正相关关系,企业存在为提升企业价值而承担相应社会责任的内在动机。From-the point of view of theoretical analysis,the concept of corporate social responsibility is established as＂Libra models＂ ,stressing that corporations by creating profits should positively take on economic responsibility, legal and regulatory responsibility, social and ethical responsibility, voluntary charitable responsibility for the sake of their shareholders,employees ,creditors,government and other interest groups.The study analyzes by the empirical approach the sample data collected from 104 listed companies from the petrochemical plastics and automotive industries,verifying by enterprises and the corporate value. The results correlation between corporate responsibilities and its motivation to enhance corporate value through making the relationship between social responsibilities taken show that there generally exists a significant positive value,and that individual enterprises do have intrinsic firm commitments of their social responsibility.

关 键 词：企业社会责任 利益相关者 天秤模型 企业价值 

分 类 号：F272-05[经济管理—企业管理]