【作者】 孙勤； 赵大地； 梅洪常；

【Author】 SUN Qin ZHAO-dadi MEI Hong-chang (School of Business & Administration,Chongqing Technology and Business School Chongqing 400067)

【机构】 重庆工商大学工商管理学院；

【摘要】 上市公司在生产经营过程中,除了获取利润还要履行一定的社会责任,但企业履行社会责任与企业绩效之间的关系还未研究清楚。本文提取沪市690家上市公司2008年半年报的数据,计算出托宾Q值并将其作为衡量企业绩效的指标;将每股收益率、应付账款占营业收入的比重、应付职工薪酬占营业收入的比重、所得税占营业收入的比重、公益事业捐赠占营业收入的比重作为衡量企业履行社会责任的指标;通过回归分析研究二者之间的关系,并得出研究结论及启示。更多还原

【Abstract】 Listed Companies have to fulfill the social responsibility besides getting profit in the production and management.so far,there isn’t any clearly conducted research concerning the relationship between enterprise performance and corporate social responsibility.Drawing on the data of 2008 Semi-annual Reports of 690 listed companies from Shanghai Stock Market,this paper calculates Tobin Q and take it as a measure of enterprise performance index;EPS,the proportion of accounts payable in the operating income),the proportion of coping staff salary in the operating income,the proportion of income tax in the operating income,the proportion of donation in the operating income is regarded as a measure of enterprises’ fulfillment of social responsibility:studying the relationship between them through analysis regression,obtaining conclusions and enlightenment.更多还原