摘要
随着经济和社会的发展,企业社会责任问题日益受到重视,企业承担社会责任已成为企业持续发展的内在动力。企业在承担社会责任时不仅不会增加企业的经营成本,从长远来看会增加企业的价值。本文首先从理论上分析了企业将社会责任纳入战略规划,将有利于企业价值的提升;接着对该理论进行了实证分析,并构造了模型,进一步探讨了企业履行社会责任提升企业价值的条件。
Along with the economic and social development,corporate social responsibility is more and more improtant,corporate social responsibility has become an internal driving force for sustainable development of enterprises.The social responsibility of enterprises not only does not increase the operating costs of enterprises,but will increase the value of the enterprise in the long run.The author analyzed that the corporate social responsibility will be included in the strategic planning from the theory at first,will help to promote the enterprise value,in turn on the theory of an empirical analysis,and construct a model that explore conditions of corporate social responsibility.
出处
《重庆工贸职业技术学院学报》
2009年第4期12-16,共5页
Journal of Chongqing Industry & Trade Polytechnic
基金
山东省教育厅课题<和谐社会构建中保险公司社会责任研究>(项目编号:J08WE72)的阶段性研究成果
关键词
企业社会责任
企业价值
财务指标
corporate social responsibility
enterprises value
financial indicators
