教育类上市公司社会责任与财务绩效关系的研究  

Research on the Relationship between Social Responsibility and Financial Performanceof Education-related Listed Companies

作　　者：马柠馨 欧明程 林永格[1] Ma Ningxin;Ou Mingcheng;Lin Yongge(Anhui University of Chinese Medicine,Hefei Anhui 230012;Nanjing Audit University,Nanjing Jiangsu 211815)

机构地区：[1]安徽中医药大学,安徽合肥230012 [2]南京审计大学,江苏南京211815

出　　处：《安徽警官职业学院学报》2023年第3期112-117,共6页Journal of Anhui Vocational College of Police Officers

摘　　要：通过运用利益相关者理论对企业社会责任进行了划分,以沪深主板教育类上市公司2017-2021年的数据为研究样本,对企业承担各项社会责任与财务绩效之间的关系进行了实证分析。结果表明教育类上市公司承担对股东的社会责任与当期财务绩效显著正相关,承担对供应商的社会责任与当期、滞后一期、滞后两期的财务绩效呈显著负相关,履行对政府和社会的责任与滞后两期的财务绩效呈显著正相关;两者关系具有一定时滞性。最后针对企业履行社会责任提出相关建议,并对今后的研究方向进行了展望。By using the stakeholder theory to divide corporate social responsibility,this article empirically analyzes the relationship between corporate social responsibility and financial performance based on the da⁃ta of education-related listed companies on the main board of Shanghai and Shenzhen from 2017 to 2021.The results show that the social responsibility of education-related listed companies to shareholders is significantly positively correlated with the current financial performance,the social responsibility to sup⁃pliers is significantly negatively correlated with the current,the lagged one and two periods’financial per⁃formance,and the responsibility to the government and society is significantly positively correlated with the lagged two periods’financial performance;and the relationship between them has a certain time lag.Final⁃ly,it puts forward relevant suggestions for enterprises to fulfill social responsibility,and prospects the fu⁃ture research direction.

关 键 词：教育类上市公司 社会责任 利益相关者 财务绩效 

分 类 号：F830.42[经济管理—金融学] F832.3