摘要
企业是利益相关者集合,也是经济责任、社会责任和环境责任的动态平衡生态系统。文章基于利益相关者视角,对深圳证券交易所中小板上市公司进行筛选,选取27家西部地区制造业上市公司2014-2017年的财务数据,运用Eviews软件对面板数据回归分析,实证检验了西部地区中小型企业社会责任对财务绩效的影响,揭示了西部中小企业社会责任与财务绩效的关系,丰富了企业社会责任与财务绩效研究内容。研究结果表明:1.西部中小企业社会责任与财务绩效显著相关;2.西部中小企业加大环境治理投入在长期内促进企业财务绩效;3.西部中小企业履行社会责任的能力有限,效果较差,态度消极,需要加强对中小企业的社会责任治理。
Enterprise is a collection of stakeholders, but also a dynamic equilibrium ecosystem of economic responsibility, social responsibility and environmental responsibility. From the perspective of stakeholders, this article selects 27 listed manufacturing companies in the western China among the small and mediumsized listed companies of Shenzhen Stock Exchange, and uses the 2014-2017 financial data of the 27 companies to do panel data regressive analysis by applying EViews software. The analysis not only empirically tests the affect of the social responsibility on the financial performance of the small and medium-sized enterprises in the western China, and reveals the relationship between the social responsibility and the financial performance of the enterprises. The results of the study show: 1. the social responsibility of the small and mediumsized enterprises in the western China is significantly correlated with financial performance. 2. If the enterprises increase their investment in environmental governance, their financial performance will achieve longtern promotion. The capacity of the small and medium-sized enterprises in western China to fulfill their social responsibilities is limited, the efficiency is poor, and the attitude is passive, so the social responsibility of the enterprises needs to be strengthened.
作者
李瑜
李梦
LI Yu;LI Meng(School of Economics and Management, Yan'an University, Yan'an, Shaanxi 716000)
出处
《西藏大学学报（社会科学版）》
CSSCI
2018年第4期112-117,151,共7页
Journal of Tibet University
基金
2014年度陕西省科技厅软科学项目"新型农村社区构建及其运行机制研究"(项目号:2014KRM53-02)
陕西省高等教育学会项目"基于人力资源管理的我国高等学校薪酬体系改革策略研究"(项目号:XGH1628)阶段性成果
关键词
西部中小企业
社会责任
财务绩效
利益相关者
the small and medium-sized enterprises in the western China
social responsibility
financial performance
stakeholders
