【作者】 张兆国； 尹开国； 李庚秦；

【Author】 Zhang Zhaoguo Yin Kaiguo Li Gengqin (School of Management, Huazhong University of Science & Technology, Wuhan 430074, Hubei, China)

【机构】 华中科技大学管理学院；

【摘要】 公司社会责任与财务绩效的关系一直是公司社会责任研究中颇受中外学者关注的一个热点问题,但至今未形成一致的观点和结论。本文着重运用利益相关者理论,采用规范分析与实证分析相结合的研究方法,在综述国内外相关研究成果的基础上,对公司社会责任与财务绩效的关系进行了理论和实证分析。通过分析,得出了一个基本结论,即公司社会责任对提高公司财务绩效有着积极的影响作用,但公司社会责任的不同种类或维度对公司财务绩效的影响存在差异。这一结论对于建立与公司社会责任相适应的公司治理机制,从而促使公司承担社会责任具有一定的政策意义。更多还原

【Abstract】 The relationship between corporate social responsibility and financial performance has always been a focus field concerned by Chinese and foreign scholars, but there is not yet a recognized consistent result. Based on the overview of the stakeholder theory and related theories, this paper is designed to analysis the above relationship through the theoretical and empirical research. The main results show that there is a positive relationship between corporate social responsibility and corporate financial performance. At the same time, the different classification of the corporate social responsibility leads to some different influence. The conclusion will help establish a stakeholder-model of corporate governance and impulse the research on corporate social responsibility.更多还原