【作者】 刘建秋； 宋献中；

【Author】 Liu jianqiu 1,2,Song xianzhong 2(1.Accounting school of Hunan University of Economics,changsha,410205;2.Management school of Jinan university,Gunagzhou,510632)

【机构】 湖南商学院会计学院； 暨南大学管理学院；

【摘要】 社会责任与企业价值的相关性一直是理论界研究的热点,但社会责任对企业价值影响的具体作用机理和微观传导方式还缺乏深入研究,而这是作为逐利主体的企业所更关注的问题。通过结构方程模型对社会责任影响企业价值的作用机理与传导路径进行实证检验,发现社会责任各维度对企业价值的影响是存在差异的,社会责任整体对企业价值的影响不是直接表现为财务绩效的提高,而是通过企业信誉资本进行传导。更多还原

【Abstract】 The correlation between corporate Social responsibility and corporate value is always the hot topic in the theoretical circle,but the mechanism and microscopic conduction which corporate social responsibility affect corporate value are lack of in-depth research,which is more concern by enterprise.Through structural equation model analysis,we found that each dimension of social responsibility impact on corporate value is existence difference,social responsibility impact on enterprise value is not directly for the performance of financial performance,but by the reputation capital to transfer.更多还原