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企业社会责任与企业财务绩效关系的分析

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Yu Simin

(Liaoning University of Science and Technology, School of Business Administration research

2012 Liaoning Anshan 114051)

Abstract:With the constant development of social economy, enterprise competition in society is becoming more and more intense.In the nearly 30 years of research found, the implementation of corporate social responsibility more and more attention to by people, and the corporate social responsibility and corporate financial performance relationship has become the focus of many scholars, in order to grasp the relationship between the two, this article from stakeholder perspective, study on corporate social responsibility and corporate financial performance between the two dialectical relations, that the two there is a positive correlation between.Enterprises of various stakeholder groups to undertake social responsibility, can enhance the cohesion of the enterprise and the core competitiveness of enterprises, but also can establish a good corporate social image, to guarantee the sustainable development of the enterprise, improve the enterprises' financial performance.

Key words: Social responsibility; Financial performance; Evaluation index

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