企业社会责任（副本）.doc

摘 要 自20世纪初，伴随着人类社会的进步、生产力的快速发展，世界经济开始出现了大繁荣景象，但作为经济主要支撑者的企业却做出了有违社会伦理道德的行为，比如不注重工人的权利、肆意开发不可再生资源、制造假冒伪劣产品损害消费者利益等。于是人们开始着眼于倡导企业不要只注重经济利益，而要兼顾投资者、消费者、环境、社会和政府等各方面利益相关者的权益。自此企业履行社会责任问题成为社会各界共同关注的焦点，也成为关乎企业是否能在激烈的社会竞争中长久存在。大家都知道，完成社会义务将增添企业的的运营成本，给企业带来额外的财务压力，因此各国学者开始研究履行社会责任（CSR）是否会对企业的财务绩效（CFP）带来影响。自从上世纪70年代国外开始对企业社会责任和财务绩效之间进行研究以来，有关社会责任是否能提升企业财务绩效的争论不绝于耳，主流观点认为企业社会责任对财务绩效有积极的影响。这篇文章调节作用进行研究，试图回答企业如何贯彻将社会责任，才能促进财务绩效的提高。 回社会义务的进步过程，归纳了关于企业的社会义务以及企业的财政发展的有关文献。通过对104家上市公司2011年和2012年的社会责任报告和财务报表进行分析，并结合其履行社会义务的方式，归纳了企业实现社会义务的实践方法，这将为社会义务以及财务绩效关系起到调节作用。 关键词：企业社会责任，企业社会责任实施战略，企业财务绩效，面板数据 Abstract Since the early 20th century, with the rapid development of society and productivity, the whole worlds economy has become prosperous. However, corporates, as the main support to the economy, carry out many behaviors against social ethics and moralities such as ignoring employees rights, arbitrarily exploiting non-renewable resources, manufacturing and selling counterfeits, and other behaviors damaging customers interests, etc. Since that, the public are advocating that corporates not only lay emphasis on economic benefits, but also should concern interests of all stakeholders such as for investors, customers, environments, societies, governments, etc. Therefore, corporate social responsibility has become a hot topic from all walks of life, even an issue about whether the corporate can stand firmly in the competitive market. As is well-known, the performance of social responsibility will increase the corporates operation cost and impose additional financial pressure thereon, so various countries scholars start to carry out researches on whether the performance of corporate social responsibility (CSR) will affect the corporate financial performance (CFP). Researches on relation between corporate social responsibility and corporate financial performance have been initiated since 1970s. There are numerous controversies about whether the performance of corporate social responsibility