企业社会责任与经营绩效关系的实证分析毕业论文.docVIP

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。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。关键词：社会责任；经营绩效；相关性；建议 Abstract After the financial crisis era, peoples consumption concept, and gradually raise social consciousness, will not simply to assess the operating performance of companies good or bad. 30 years of reform and opening up, Chinese enterprises blind, extensive growth, the environmental pollution, product quality, ethics and other issues can no longer adapt to the new environment of the Chinese economy. Chinas economy should be based on resource saving and environment-friendly as structural adjustment. Corporate profits while at the moment of attention to social responsibility. In this environment of good corporate social responsibility and the relevance of performance will improve awareness of our citizens as well as entrepreneurs, let them know the status of our economy, to voluntarily undertake social responsibilities. In this paper, first, the social responsibility of the enterprise and business performance concept is expounded, and then through a series of financial indicators to analysis the correlation between. Through the above validation, this paper argues that enterprise shareholder responsibility and operating performance, existing employee responsibility and infrequently-used relationship management performance exist partial negative relationship, short-term creditors responsibility and existing business performance, long-term creditors infrequently-used relationship with business performance exist partial responsibility for environmental responsibility, donation, relationship with existing business performance infrequently-used related. According to the above conclusion suggeste