医药企业社会责任与财务绩效相关性的实证研究——基于68家医药上市公司的面板数据  

An Empirical Research on the Impact of Corporate Social Responsibility on Corporate Financial Performance of Pharmaceutical Companies

作　　者：吴方[1,2] 严伟[3] 邢潇倩[2] 

机构地区：[1]河海大学商学院管理科学与工程博士后流动站,江苏南京210098 [2]中国药科大学国际医药商学院,江苏南京211198 [3]金陵科技学院,江苏南京210001

出　　处：《生态经济》2015年第8期112-116,共5页Ecological Economy

基　　金：中国博士后科学基金第56批资助项目;中央高校科研专项基金(ZJ13177);江苏省教育厅高校哲学社会科学研究项目(2015SJD117);中国药科大学医药产业发展研究中心社科基金(CPUSJ1203)

摘　　要：采用实证研究的方法,选取2008-2012年68家医药上市公司为研究对象,从股东、员工、政府、社会和环境等五个方面来构建医药企业社会责任模型,利用面板数据来研究医药企业社会责任与财务绩效之间的相关性。研究表明,医药上市公司积极履行社会责任对企业财务绩效具有促进作用,其中对员工、政府承担的社会责任与财务绩效具有显著的正相关性,对股东、社会和环境承担的社会责任与财务绩效呈现弱正相关性。The article adopted the method of empirical study, selected 68 listed pharmaceutical companies from 2008 to2012 as the research objects. From five aspects of shareholders, employees, government, society and environment, webuilt the medical enterprise social responsibility model, and studied the correlation between medicine corporate socialresponsibility and financial performance using the panel data. Studies have shown that pharmaceutical companies activelyfulfill their social responsibility, which has the promoting effect of the enterprise＇s financial performance. The socialresponsibility for employees, government and financial performance has a significant positive correlation; the socialresponsibility for shareholders, social and environmental and financial performance appears weak positive correlation.

关 键 词：医药企业 社会责任 财务绩效 相关性 

分 类 号：F270[经济管理—企业管理]