摘要越来越多的理论研究证实，企业社会责任与财务绩效是互相影响的，企业承担社会责任，积极从事慈善事业，治理环境污染，关注利益相关者，在造就和开拓更优越的发展环境和凸显较好的社会形象方面能得到更大的竞争优势，进而提升自身财务绩效。本文从利益相关者视角出发，将企业社会责任划分为债权人、供应商、股东、员工、政府五个利益相关者，选择26家家电行业上市公司为研究样本，通过其2013-2015年的财务报表数据进行因子分析和多元线性回归，对本论题实证分析。结果表明，企业对上述利益相关者的责任承担程度与企业绩效均呈正相关，针对研究结果提出家电行业上市企业积极承担社会责任的建议。86392

毕业论文关键词：家电行业；社会责任；财务绩效

The Correlation Research Between Corporate social responsibility and financial performance---Based on the home appliance industry 

Abstract More and more theoretical studies confirm that corporate social responsibility and financial performance is influence each other, corporate social responsibility, and actively engaged in charity and control environmental pollution, pay attention to stakeholders, in training and develop a superior environment for development and highlight the good social image have a greater competitive advantage, thus to improve its financial performance。 From stakeholder perspective, this paper classifies corporate social responsibility to creditors, suppliers, shareholders, employees, government five stakeholders, choose 26 home appliance industry listed companies as research samples, through the data of 2013-2015 financial statements for factor analysis and multiple linear regression, the empirical analysis of this thesis。 The results show that the company to the stakeholders of responsibility levels were positively correlated with corporate performance, to study home appliance industry listed companies actively undertake social responsibility。

Key words: Home appliance industry; Social responsibility; Financial performance

目录

0 引言 1

1 相关概念界定及理论基础 2

1。1企业社会责任界定 2

1。2绩效 2

1。3财务绩效 2

1。4财务绩效评价 3

1。5理论基础 3

  1。5。1利益相关者理论 3

1。5。2企业公民理论 4

1。5。3信号传递理论 4

1。6企业承担社会责任的动因分析 4

1。6。1社会现实提出的客观要求 4

1。6。2企业自身发展的根本要求 5

2研究设计 6

2。1研究假设提出及变量选择 6

2。2企业财务绩效的测量指标设计 8

3 实证分析 9

3。1样本的选择 9

3。2数据来源 9

3。3描述性统计分析 9

3。4企业社会责任的因子分析 10

3。4相关性分析 13

3。5回归分析 14

4积极承担社会责任提升企业财务绩效的相关建议