陆路运输企业履行社会责任对企业财务绩效影响研究  

Research on the Impact of Land Transport Enterprises' Fulfillment of Social Responsibility on Financial Performance

作　　者：刘晨旭 袁定喜 LIU Chenxu;YUAN Dingxi(Business School,Jiangsu Normal University,Xuzhou 221116,China)

机构地区：[1]江苏师范大学商学院,江苏徐州221116

出　　处：《物流科技》2023年第19期22-25,共4页Logistics Sci-Tech

基　　金：江苏高校哲学社会科学研究基金项目“中国森林碳汇市场化补偿机制及其调控策略研究”(2018SJA0939);江苏师范大学研究生科研与实践创新计划项目(2022XKT0822)。

摘　　要：近年来,企业承担社会责任在推动我国经济社会持续健康发展中起到不可或缺的作用,陆路运输企业就是其中之一。文章选取28个陆路运输企业的相关数据作为样本,分析履行社会责任对企业绩效产生的影响。结果表明:陆路运输企业履行对股东、政府、顾客、债权人的社会责任对财务绩效存在正向显著影响;履行对员工的社会责任对企业财务绩效的影响是负向显著的,并从不同方面给出建议。In recent years,corporate social responsibility has played an indispensable role in promoting the healthy and sustainable development of China's economy and society,and listed companies in land transport are one of them.This paper selects relevant data of 28 listed land transport companies as research samples and investigates the impact of corporate fulfillment of social responsibility on corporate performance through multiple linear regression.The results show that the impact of fulfilling social responsibility to shareholders,government,customers and creditors on the financial performance of land transport enterprises is positively significant;the impact of fulfilling social responsibility to employees on the financial performance of enterprises is negatively significant,and suggestions are given from different aspects.

关 键 词：社会责任 财务绩效 陆路运输企业 

分 类 号：F252[经济管理—国民经济]