【摘要】 中小企业的社会责任主要表现在对员工经济权利的保护,《劳动合同法》的颁布实施旨在规范企业的劳动关系管理,以法律的形式保障劳动者的经济权利。本文以广东省部分中小企业的问卷调查数据为分析对象,分析了《劳动合同法》对企业的成本影响及社保费用支出与企业业绩变化的关系。研究发现,社保支出的增加能显著解释企业经营业绩的改善,但受到企业规模差异的影响。更多还原

【Abstract】 The theoretical premise of this paper is that the rights protection of employee is the main content of the social responsibility in the Small and Medium Enterprises,which is the purpose of Labor Contract Law.We collected the data about the enforcement of Labor Contract Law in the Small and Medium Enterprises in Guangdong,and analyzed the cost caused by this law.In the empirical models,the expenditure of social insurance is specified as the proxy variable of social responsibility.The results show that the expenditure of social insurance could explain the enterprise performance significantly,and such relationship is affected by the enterprise size.更多还原