摘要近年来，中国企业所面临的信用危机已经严重影响了企业的发展。传统的只关注财务绩效的企业管理模式带来了一系列社会问题和环境问题，让人们迫切地感受到企业必须转变价值观，必须要承担社会责任。64539

随着经济全球化的发展，企业社会责任在我国也得到了积极地响应，社会绩效日益成为人们关注的焦点。本文以利益相关者理论为平台，重点阐述了社会绩效、经营绩效与财务绩效之间的传导机制，从理论层面剖析他们之间的内在联系以及对企业发展的重要意义。

关键词  社会绩效 经营绩效 财务绩效 传导机制

毕业论文 外 文 摘 要 

Title   Research on the transmission mechanism of social performance, operating performance and financial performance                                     

Abstract

In recent years, credit crisis has severely affected the development of Chinese enterprises. The traditional enterprise management mode that only cares about the financial performance has brought a series of social and environmental issues, so that people feel it urgent for companies to change their values and be socially responsible.

With the development of economic globalization, corporate social responsibility is becoming more and more popular in China. Therefore, social performance also raises much attention. Stakeholder theory as a platform, this paper focuses on the analysis of the transmission mechanism of social performance, operating performance and financial performance from the theoretical level. And also analyze the great significance of the transmission mechanism to the development of enterprises.

Keywords   social performance   operating performance   financial performance   transmission mechanism

1  绪论 1

1.1  研究的背景与问题的提出 1

1.2  研究的意义 2

1.3  研究思路及方法 2

2  理论研究综述 4

2.1  相关名词解释 4

2.2  社会绩效、经营绩效与财务绩效相关性研究回顾 5

2.3  利益相关者理论 7

2.4  简要评述 11

3  经营绩效对财务绩效的影响 12

3.1  经营绩效与财务绩效的关系 12

3.2  经营绩效与财务绩效传导机制分析 13

3.3  案例分析 14

4  财务绩效对社会绩效的影响 16

4.1  财务绩效与社会绩效的关系 16

4.2  财务绩效与社会绩效传导机制分析 16

4.3  案例分析 18

5  社会绩效对经营绩效的影响 20

5.1  社会绩效与经营绩效的关系 20

5.2  社会绩效与经营绩效传导机制分析 22

5.3  案例分析 23

6 三种绩效传导机制总结 25

结  论