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利益相关者是本次研究上市公司相关社会责任与财务绩效关系的观察角度,运用相关性分析与多元回归分析的分析方法上市公司社会责任的履行情况以及对其财务绩效方面的现实影响进行实证分析。从实际的研究结果可以看出,对于上市公司而言履行相关社会责任可以对相关财务绩效情况有较为积极的现实影响,因社会责任维度的不同对上市公司财务绩效影响程度也会有所不同。相关研究结果对于上市公司主动、积极的履行相关社会责任有较好的促进作用。
Stakeholders are the research perspectives on the relationship between social responsibility and financial performance of listed companies. Employing the analysis of correlation and multiple regression analysis, the fulfillment of social responsibility of listed companies and the actual impact on their financial performance are analyzed empirically . From the actual research results, it can be seen that the fulfillment of relevant social responsibility for listed companies can have a more positive and realistic impact on the relevant financial performance. Because of the different social responsibility dimensions, the impact on the financial performance of listed companies will also be different. The related research results have a positive effect on the listed companies’ active and active performance of relevant social responsibilities.