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对于企业履行社会责任与其财务业绩的相关性问题的研究已经逐渐成为国内外理论研究的热点问题。对于企业履行社会责任是否会提高其业绩表现,一直都有不同观点。论文以我国采矿业70家上市公司作为研究对象,通过分析其2010年-2013年公开披露的财务报告以及社会责任报告,对其履行社会责任与其财务业绩的相关关系进行实证分析。结果表明本期和上一期的财务业绩会对公司履行社会责任产生正向的积极影响,且本期财务业绩的影响更为显著;公司本期履行社会责任状况会对当期公司的财务业绩产生显著的正向影响,上一期履行社会责任对本期财务业绩有不显著的逆向影响。
Research on the correlation between corporate social responsibility fulfillment and its financial performance has gradually become a hot issue in theoretical research at home and abroad. There are always different opinions about whether an enterprise will fulfill its social responsibility to improve its performance. The paper takes 70 listed companies in China’s mining industry as the research object, and analyzes the financial reports and social responsibility reports publicly disclosed in 2010-2013, and makes an empirical analysis of the relationship between fulfilling social responsibilities and its financial performance. The results show that the current and previous financial performance will have a positive positive impact on the company’s social responsibility, and the financial performance of the current period more significant impact; performance of corporate social responsibility in the current period of the company’s financial performance will produce Significant positive impact on the performance of a period of social responsibility on the current financial performance there is not significant adverse effect.