农资企业社会责任与企业价值的关系  

The Relationship between Corporate Social Responsibility and Financial Performance of Agribusiness

作　　者：杜思慧 方金[1] DU Sihui;FANG Jin(School of Economics and Management,Shandong Agricultural University,Tai’an 271000,Shandong,China)

机构地区：[1]山东农业大学经济管理学院,山东泰安271000

出　　处：《科技和产业》2023年第13期110-114,共5页Science Technology and Industry

摘　　要：在当前的经济社会中,企业的社会责任被看作是企业与社会之间一种重要联系。之前有关社会责任的研究主要集中在企业承担社会责任对财务绩效的影响方面,较少涉及农资企业社会责任的研究。为此,以利益相关者理论为基础,选取46家化肥、农药、种子上市公司为样本,使用SPSS和AMOS软件对相关指标进行分析。实证结果显示,农资企业承担对股东、债权人、消费者和政府的社会责任有助于企业价值的提升。In the current economic society,corporate social responsibility is seen as an important link between enterprises and society.Previous research on social responsibility mainly focused on the impact of corporate social responsibility on financial performance,while less research involved social responsibility of agricultural enterprises.Based on stakeholder theory,46 listed companies in fertilizer,pesticide,and seed industries are selected as samples,and SPSS and AMOS software are used to analyze relevant indicators.The empirical results show that undertaking social responsibilities to shareholders,creditors,consumers,and the government by agricultural means enterprises contributes to the improvement of enterprise value.

关 键 词：农资企业 社会责任 企业价值 

分 类 号：C935[经济管理—管理学]