企业社会责任与企业财务绩效关系研究综述
he summary of studies about the relation between corporate social responsibility and corporate financial performance
本文全面总结分析了国内外学者对企业社会责任与企业财务绩效关系的研究，按照正向、负向、中性相关关系的标准将国内外研究分为三类，并试图对结论的不一致做出解释，从而为企业制定相关政策提供借鉴。使得企业在实现利润最大化、保持企业发展速度的同时，积极承担相应社会责任，消除在生产过程中产生的负外部效应，实现企业与社会的和谐发展。
In this paper,we summarize and analyze the study about the relation between CSR and financial performance.According different conclusions,we classify the existing study to three categories and try to explain the inconsistent conclusions,which can provide references to corporations.Our study not only can make corporations achieve the goal of benefit maximization and maintain high development speed,but also can eliminate the negative external effects and then realize the harmonious development of the enterprise and society.
赵乾乾、周浩
经济计划、经济管理财政、金融
企业社会责任 企业财务绩效 企业价值
corporate social responsibilitycorporate financial performancecorporate value
赵乾乾,周浩.企业社会责任与企业财务绩效关系研究综述[EB/OL].(2015-05-05)[2025-08-11].http://www.paper.edu.cn/releasepaper/content/201505-44.点此复制
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