社会责任对公司理财目标选择地影响研究

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1、东北农业大学硕士学位论文社会责任对公司理财目标选择的影响研究姓名：李琳申请学位级别：硕士专业：工商管理；会计学指导教师：王积田2012-06-20TheEffectsofSocialResponsibilityonCorporationFinancialGoalsChoiceAbstractSocialresponsibilityasartemergingconceptandfinancialgoalsinthestudyofcorporategovernancehasoccupiedaveryimportantpositi

2、on．Within-depthstudyofthetheoryofsocialresponsibility,socialresponsibilitycanhelptoimprovetheefficiencyofcorporategovernance，thisisasel’iousproblem．Currenttheoristsofthecompany’Sfinancialgoalsrecognizethereisabigdifference．Howmanyfinancialgoals，selectatargettOguide

3、thescientificactivitiesofcorporatefinance，governanceforcompaniestoimproveefficiency,enhancethecompany’Soperatingperfornlancehasallimportantrole．Inthispaper,theproblemisthesocialresponsibilityofthecompany’5financialtargetselectioneffects，isintendedtoidentifythesocia

4、lresponsibilityandtherelationshipbetweenfinancialgoals．Firstly,thispaperdefinedtheconceptofsocialresponsibilityandfinancialgoals，andintroducedthetheoriesofsocialresponsibilityandfinancialgoals，followedbymanufacturinglistedcompaniesinChina,usingdescriptivestatistics

5、analyzedmanufacturinglistedcompaniesdata,andthencombinedwiththeanalysisofthefactorsofsocialresponsibilityonthechoiceoffinancialgoals，establishedthecorrelationcoefficientmatrixmodel．Subsequently,weselected792sampledatafrom264Ashareslistedmanufacturingcompaniesbetwee

6、n2008-2010，anempiricalanalysisontheselectedcompanyfinancialgoalsofsocialresponsibility；Thisarticledrawsonpreviousresearchintheselectionofcorporatesocialresponsibilityindicatorsresults，respectively,selectedsevenindicatorsonbehalfoftheshareholders’responsibility,envi

7、ronmentalresponsibility,andcharitableresponsibility,andotherfactorsasexplainedvariable，netprofitgrowthof4indicatorsasexplanatoryvariables；thenusethecorrelationmatrixanalysisofthesevenindicatorsandfourthecorrelationoftheindicatorsoffinancialgoals，accordingtotheresul

8、tsoftheanalysis，wecandrawthetwocorrelation．Finally,onthecalculationofthecontributionandthecontributionratethedegreeofsocialresponsibilitythecompa