中小企业社会责任履行对财务绩效的影响研究  

Study on the impact of social responsibility fulfillment on financial performance of small and medium-sized enterprises

作　　者：赵丽金[1] ZHAO Lijin(Department of Economics and Management,Maoming Polytechnic,Maoming 525000,China)

机构地区：[1]茂名职业技术学院经济管理系,广东茂名525000

出　　处：《高师理科学刊》2020年第2期1-5,共5页Journal of Science of Teachers＇College and University

基　　金：2017年广东省茂名市科技计划专项资金项目(MM2017000017)——“互联网+”背景下茂名地区小微企业内部控制的创新研究。

摘　　要：以广东省36家中小企业为例,采用回归分析方法,分析了中小企业社会责任履行对财务绩效的影响作用.研究结果发现,企业的股东社会责任、债权人社会责任、员工社会责任、消费者社会责任、社区社会责任和政府社会责任对中小企业当期和后期财务绩效均具有显著影响,其中股东社会责任、债权人社会责任、员工社会责任、消费者社会责任和政府社会责任的影响为正,而社区社会责任的影响为负.Taking 36 small and medium-sized enterprises in Guangdong Province as an example,the regression analysis method is used to analyze the impact of social responsibility fulfillment of small and medium-sized enterprises on financial performance.The results show that shareholders social responsibility,creditors social responsibility,employees social responsibility,consumer social responsibility,community social responsibility and government social responsibility have significant impact on the current and later financial performance of small and medium-sized enterprises.Among them,the impact of shareholders social responsibility,creditors social responsibility,employees social responsibility,consumer social responsibility and government social responsibility are positive,while community social responsibility is negative。

关 键 词：中小企业 社会责任履行 财务绩效 

分 类 号：O29[理学—应用数学] F272.05[理学—数学]