社会业绩与财务业绩相互影响实证研究  

Empirical Research on the Interplay between Social Performance and Financial Performance

作　　者：孙世敏[1] 王晓莹[1] 

机构地区：[1]东北大学工商管理学院,辽宁沈阳110819

出　　处：《财会通讯（下）》2014年第4期90-92,129,共3页Communication of Finance and Accounting

基　　金：国家自然科学基金资助项目"社会企业业绩评价体系:基于生命周期视角的研究"(项目编号:71072122);教育部博士点基金(博导类)资助项目"长期报酬;非货币效用及动态基础薪酬的激励效应研究:基于相对价值创造视角"(项目编号:20130042110032)的阶段性成果

摘　　要：公司可持续发展要求在追求财务业绩增长的同时,也必须注重社会业绩的改善。那么社会业绩与财务业绩之间是否存在相互影响的关系?本文以2011年沪深两市重污染行业的A股上市公司为研究对象,通过实证研究检验财务业绩与社会业绩之间的相关性,发现二者之间存在显著的相关性。Company's sustainability development idea which has been paid full attention requires that companies not only pursue financial performance,but also social performance.Then is there interplay relationship between social performance and financial performance? This paper takes A share listed companies of serious polluted industries in 2011 as the object,tests the correlation between financial performance and social performance by empirical study,finds that financial performance and social performance has been significant affected by each other.

关 键 词：利益相关者 可持续发展 财务业绩 社会业绩 

分 类 号：F273.7[经济管理—企业管理] F275[经济管理—国民经济] F224