声誉视角下企业社会责任对财务绩效的影响  

The influence of corporate social responsibility on financial performance from the reputation perspective

作　　者：屈雯[1] 冀祥[1] QU Wen JI Xiang(Management Department,City College of Xi＇an Jiaotong University ,Xi＇an 710018,China)

机构地区：[1]西安交通大学城市学院管理系,陕西西安710018

出　　处：《西安工程大学学报》2017年第3期439-444,共6页Journal of Xi’an Polytechnic University

摘　　要：通过沪、深两市405家上市公司的财务资料,分析声誉对企业社会责任产生的正向促进作用,利用模糊层次分析法建立声誉回归模型,探寻声誉、企业社会责任与企业财务绩效三者间的关系.实证研究结果表明,在企业社会责任对企业财务绩效的影响过程中,声誉发挥了部分中介作用,可帮助企业加强自我约束,重塑社会形象,进一步引导、推进企业社会责任的履行以及和谐社会的建设.Based on the studies of corporate social responsibility, this paper tries to search the relationship within the reputation effect, corporate social responsibility and corporate financial performance through the relevant financial data of 405 listed companies from Shanghai and Shenzhen stock exchanges. On the analysis of the reputation mechanism on corporate social responsibility, by establishing reputation regression model, the article aims at helping reshape corporate social reputation, strengthening self-discipline, and furthering to guide to promote the social responsibility and the construction of a harmonious society.

关 键 词：企业声誉 企业社会责任 财务绩效 

分 类 号：F275.5[经济管理—企业管理]