摘要
本文以449家制造业上市公司2002-2011十年的数据为样本,以企业生命周期为视角,对不同发展时期企业的社会责任进行了组内及组间的比较分析。研究结果显示,企业处于不同生命周期时,社会责任履行的侧重点是不同的;并且,对股东的责任和对债权人的责任会随着生命周期的不同而呈现出差异性。
Taking an empirical analysis of data from 449 listed manufacturing companies and making a scientific comparison in every group and among groups, the present study comes to two conclusions： that the companies put different emphasizes on their social responsibilities at different stages and that the corporate social responsibilities to stockholders and creditors appear obviously different at different corporate life cycle.
出处
《数理统计与管理》
CSSCI
北大核心
2013年第3期498-504,共7页
Journal of Applied Statistics and Management
基金
教育部人文社会科学研究青年基金(11YJC630090)
山西省重点扶持学科建设项目(20101041)
关键词
生命周期
社会责任
差异性
life cycle, corporate social responsibility, difference
