企业社会责任与经营绩效关系的实证分析[毕业论文]

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1、毕业论文（2010届）企业社会责任与经营绩效关系的实证分析摘要后金融危机时代的到来，人们的消费观念、社会意识逐步提升，将不单纯以经营绩效来评估企业的好坏。改革开放30年，中国企业盲目的、粗放型的增长，所带来的环境污染、产品质量、伦理道德等问题已不能再适应新环境下的中国经济的发展。中国经济应以资源节约型、环境友好型作为结构调整。企业在获取利润的同时要时刻关注社会责任。在这良好的环境中研究企业社会责任与经营绩效的相关性将有利于提高我国公民乃至企业家的觉悟，让他们了解我国经济的现状，自觉履行社会责任。本文首先对企

2、业社会责任与经营绩效概念进行阐述，然后应用实证分析法，通过一系列财务指标来研究两者之间的相关性。通过验证认为，企业的股东责任与经营绩效存在偏正关系，员工责任与经营绩效存在偏负关系，短期债权人责任与经营绩效存在偏正关系，长期债权人责任与经营绩效存在偏负关系，捐赠、环保责任与经营绩效存在偏正相关。根据上述结论本文建议国家应采取相应措施使企业能够很好地履行社会责任。关键词：社会责任；经营绩效；相关性；建议23AbstractAfterthefinancialcrisisera,people'sconsumptio

3、nconcept,andgraduallyraisesocialconsciousness,willnotsimplytoassesstheoperatingperformanceofcompaniesgoodorbad.30yearsofreformandopeningup,Chineseenterprisesblind,extensivegrowth,theenvironmentalpollution,productquality,ethicsandotherissuescannolongeradapt

4、tothenewenvironmentoftheChineseeconomy.China'seconomyshouldbebasedonresourcesavingandenvironment-friendlyasstructuraladjustment.Corporateprofitswhileatthemomentofattentiontosocialresponsibility.Inthisenvironmentofgoodcorporatesocialresponsibilityandtherele

5、vanceofperformancewillimproveawarenessofourcitizensaswellasentrepreneurs,letthemknowthestatusofoureconomy,tovoluntarilyundertakesocialresponsibilities.Inthispaper,first,thesocialresponsibilityoftheenterpriseandbusinessperformanceconceptisexpounded,andthent

6、hroughaseriesoffinancialindicatorstoanalysisthecorrelationbetween.Throughtheabovevalidation,thispaperarguesthatenterpriseshareholderresponsibilityandoperatingperformance,existingemployeeresponsibilityandinfrequently-usedrelationshipmanagementperformanceexi

7、stpartialnegativerelationship,short-termcreditorsresponsibilityandexistingbusinessperformance,long-termcreditorsinfrequently-usedrelationshipwithbusinessperformanceexistpartialresponsibilityforenvironmentalresponsibility,donation,relationshipwithexistingbu

8、sinessperformanceinfrequently-usedrelated.Accordingtotheaboveconclusionsuggestedthatcountriesshouldtakecorrespondingmeasurestomaketheenterprisebebetterabletofulfilltheirsocialresponsibility.Keywords:socialres