企业社会责任和绩效关系实证的研究____以山东省民营企业为例.doc

摘要  摘  要  民营企业作为我国市场经济发展的新生力量，该如何承担企业社会责任，促进企 业绩效提升是一个值得探讨的问题。民营企业绩效受多方面的因素影响，其中企业社 会责任和企业利益相关者等因素的影响尤为重要，结合企业利益相关者要素，研究企 业社会责任与企业绩效的关系，对促进民营企业发展具有重要的理论与实践意义。 本文基于利益相关者角度研究了山东省民营企业承担社会责任与企业绩效之间 的关系。利用文献研究方法，对企业社会责任理论、利益相关者理论和企业绩效相关 理论进行研究，为论文研究提供理论基础。在理论研究的基础上，基于企业利益相关 者维度选择了企业社会责任变量，设计了企业社会责任与企业绩效关系的衡量指标体 系，构建了企业社会责任和企业绩效关系的多元回归模型，并以山东省 87 家民营企 业为样本，运用多元回归分析方法研究山东省民营企业社会责任和企业绩效之间的相 关关系，并基于研究结论给出山东省民营企业履行社会责任的建议。 研究结论表明，山东省民营企业社会责任和企业绩效之间存在正相关关系，企业 承担基于利益相关者的社会责任不但不会降低企业的绩效水平，反而会促进企业绩效 水平的提高。山东省民营应积极承担对各方利益相关者的责任，才能更好的满足利益 相关者的需求，促进企业更好更长远的发展。  关键词：民营企业  企业社会责任  企业绩效  利益相关者  i Abstract Abstract Chinas private enterprises as the market economy develops the new force, how to take the social responsibility of the enterprise, promoting enterprise performance improvement is a problem that is worth to discuss. The performance of private enterprises is influenced by many factors, in which the corporate social responsibility and corporate stakeholders and other factors is particularly important, combining elements of corporate stakeholders, corporate social responsibility and performance relationship, to promote private enterprise development has important significance in theory and practice. Based on the stakeholder theory to study Shandong saves the social responsibility of private enterprises and the relationship between corporate performance. Using the method of literature research, the corporate social responsibility theory, stakeholder theory and enterprise performance theories, the paper provides the theoretical basis research on. On the basis of theoretical research, based on the enterprise stakeholders dimension of the corporate social responsibility variables, design of enterprise social responsibility and enterprise performance index system, construction of corporate social responsibility and corporate performance between multiple regression models, and to Shandong province87 private enterprise as sample, using the method of multiple regression analysis