企业社会责任与财务绩效关系的研究——以沪市a股化工行业为例

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1、performance,basedonthestakeholderandproposedthehypothesisofthispaper,throughaccesstothethreeyearsdataofShanghaiA-sharechemicalindustryfrom2010to2012,aswellasdesigningvariablesofcorporatesocialresponsibilityandfinancialperformance,buildingthreemodels,usingSPSSsoftwaretoempiricalresearch,includedes

2、criptivestatistics,correlationanalysisandmultipleregressionanalysis.Empiricalanalysisshowsthatthechemicalcompaniesperformingthesocialresponsibilityofshareholders,creditorshaveapositivelyeffectonfinancialperformance;Chemicalcompaniesperformingthesocialresponsibilityofemployees,suppliersandthecommu

3、nity'shaveapositivelyeffectonfinancialperformance,butnotsignificantly;Chemicalcompaniesperformingthesocialresponsibilityofthecustomerandgovernmenthaveanegativelyeffectonthefinancialperformance;Chemicalcompaniesfulfillingsocialresponsibilityhasahystereticeffectonfinancialperformance.KongDongdong(a

4、ccounting)DirectedbyprofessorYangQiulinKeywords:corporatesocialresponsibility;financialperformance;stakeholders;chemicalindustry.III··目录摘要.....................................................IAbstract................................................II第一章绪论..........................................

5、....11.1分析背景..........................................11.2分析意义..........................................21.3国内外分析综述.....................................31.4分析内容和方法....................................101.5论文的创新点......................................111.6技术路线........................................

6、.12第二章企业社会责任与财务绩效关系的理论基础.............132.1可持续发展理论....................................132.2利益相关者理论....................................142.3福利经济学理论....................................162.4社会契约理论......................................172.5三重底线理论......................................18第三章企业社会责任与财务绩效关系

7、的实证设计.............193.1企业社会责任的衡量方法............................193.2财务绩效的衡量方法................................203.3分析假设.........................................203.4变量设计.........................................253.5模型设计.