| 成长型企业社会责任与企业价值关系的实证研究 |
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| 引用本文： | 丁宏斌,俞雅乖.成长型企业社会责任与企业价值关系的实证研究[J].科技与管理,2013(6):110-114. |
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| 作者姓名： | 丁宏斌 俞雅乖 |
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| 作者单位： | 宁波大学商学院,浙江宁波315211 |
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| 摘 要： | 摘妻：基于2009-2011年我国A股上市公司数据,运用托宾Q分析了我国上市公司成长型企业的价值,并对成长型企业的社会责任与企业价值的关系进行了回归分析.结果表明：承担相应的社会责任有利于提高成长型企业价值;成长型企业的企业债务责任、员工责任、环境责任和股权责任与企业价值显著正相关;企业经营责任和政府责任与企业价值相关性不显著.因此,成长型企业在履行社会责任时有相应的侧重点;企业应实现战略需求与企业价值相匹配,通过相应的社会责任行为实现两者的有效结合.
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| 关 键 词： | 成长型企业 社会责任 企业价值 |
Empirical study of relationship between social responsibility and firm value for growth companies |
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| DING Hong-bin,YU Ya-guai.Empirical study of relationship between social responsibility and firm value for growth companies[J].Science-Technology and Management,2013(6):110-114. |
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| Authors: | DING Hong-bin YU Ya-guai |
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| Institution: | (Business College, Ningbo University, Ningbo 315211, China) |
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| Abstract: | Based on data of listed corporations from 2009 to 2011 in China, corporate value of growth enterprise is analyzed by Tobin＇ Q. Relationtionship between social responsibility and corporate value of growth enterprises is analyzed through regression analysis. Conclusions are proposed： social responsibility has positive impact to corporate value for growth enterprise. Corporate equity responsibility, environmental responsibility, employee responsibility and corporate debt obligations have positive correlation with corporate value for growth enterprise. Business respon- sibility and government responsibility have no significant correlation with corporate value for growth enterprise. In order to incorporate development strategy with corporate value, growth enterprises should focus on certain responsi-bilities. |
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| Keywords: | growth enterprise social responsibility corporate value |
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