| 财务视角下企业社会责任对企业价值影响研究 |
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| 引用本文： | 王笃田,张宁,郭秀红.财务视角下企业社会责任对企业价值影响研究[J].山东商业职业技术学院学报,2009,9(6):25-28,48. |
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| 作者姓名： | 王笃田 张宁 郭秀红 |
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| 作者单位： | 山东省青年管理干部学院,山东,济南,250014 |
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| 基金项目： | 山东省教育厅课题《和谐社会构建中保险公司社会责任研究》 |
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| 摘 要： | 随着经济和社会的发展，企业社会责任问题日益受到重视，企业承担社会责任已成为企业持续发展的内在动力。企业在承担社会责任时不仅不会增加企业的经营成本，从长远来看会增加企业的价值。首先从理论上分析了业将社会责任纳入战略规划，将有利于企业价值的提升；接着对该理论进行了实证分析，并构造了模型，进一步探讨了企业履行社会责任提升企业价值的条件。
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| 关 键 词： | 企业社会责任 企业价值 财务指标 |
Influence of Corporate Social Responsibility on Enterprise Value under Financial Angle of View |
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| WANG Du-tian,ZHANG Ning,GUO Xiu-hong.Influence of Corporate Social Responsibility on Enterprise Value under Financial Angle of View[J].Journal of Shandong Institute of Commerce and Technology,2009,9(6):25-28,48. |
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| Authors: | WANG Du-tian ZHANG Ning GUO Xiu-hong |
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| Institution: | WANG Du - tian, ZHANG Ning, GUO Xiu - hong ( Shandong Youth Administrative Cadres College, Jinan 250014, China ) |
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| Abstract: | With the economical development, the corporate social responsibility draws more and more attention. If the company undertakes the corporate social responsibility, it does not increase the operational cost, but upgrade the enterprise value in the long run. Firstly, if the corporate social responsibility is brought into the Enterprise Strategy, it is favorable for the promotion of the enterprise value. Secondly the theory is analyzed in the demonstration, and structured model, and this thesis discusses the condition about the promotion of the enterprise when the eorporate earries out the corporate social responsibility. |
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| Keywords: | corporate social responsibility enterprise value financial target |
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