企业社会责任企业价值_毛洪安.pdfVIP

中国会计学会“环境会计与企业社会责任”2011学术年会会议论文 企业社会责任与企业价值 毛洪安 高琳琳 （中南财经政法大学会计学院 430073 ） 【摘要】本文在丰富的文献理论基础上结合大量翔实的现实数据，通过对我国食品饮料行业上市 公司已披露的 2005-2009年的有关社会责任信息进行整理和归纳，分析计算得出企业社会责任财 务指标，根据这些指标为企业社会责任进行评分，以较为严谨的实证方法探讨了企业社会责任与 企业价值之间所存在的某种关系。本文研究发现，企业社会责任与企业价值之间总体上存在正相 关关系，积极地履行社会责任有利于企业价值的提高。但企业社会责任的不同方面对企业价值的 影响程度不同。 【关键词】社会责任 企业价值 利益相关者理论 Corporate Social Responsibility and Corporate Value 【Abstract 】This article hopes to provide some reference for Chinas empirical research of our social responsibility by financial index selection and establishment of index system. In this way, we can clear the impact of social responsibility to the survival and development of our enterprises to actively take up social responsibility. This text collates listed enterprises social responsibility information disclosed on the base of abundant literature theory and the real data. In this way, this text analyzes and calculates the enterprise financial indicators of the social responsibility. According to these indexes, the paper rates the social responsibility of the enterprise by a more rigorous econometric method, and discusses the relationship between social responsibility of the enterprise and enterprise value with a more rigorous econometric method. This Study found that corporate social responsibility and corporate value is positively correlated and fulfillment of social responsibility helps enterprises increase the value, but different aspects of corporate social responsibility impact relevantly on the value of different enterprises. 【Key words 】Corporate Social Responsibility Enterprise Value Stakeholder Theory 中国会计学会“环境会计与企业社会责任”2011 学术年会会议论文 一、引言 企业作为市场经济中的个体，它有权利去追求自身利益的实现，但企业同时是社会的一 份子，它占有和使用着社会资源，所以它就有义务去承担一定的社会责任。最近几年国内的 出现奶粉质量问题、地震捐款