企业社会责任与财务绩效:理论、方法与检验

被引：22

作者：

李国平 ^{[1
]}

张倩倩 ^{[2
]}

周宏 ^{[2
]}

机构：

[1] 中央财经大学管理科学与工程学院投资系

[2] 中央财经大学会计学院

来源：

经济学动态 | 2014年 / 06期

关键词：

企业社会责任; 财务绩效; 竞争优势;

D O I：

暂无

中图分类号：

F270 [企业经济理论和方法];

学科分类号：

1202 ; 120202 ;

摘要：

企业社会责任与企业财务业绩之间的关系是关于企业社会责任研究中的一个核心问题,对这一问题的研究结论是企业是否应该履行社会责任的重要依据之一。本文从企业社会责任与企业财务绩效的关系着手,分析了国外学术界在企业社会责任与财务绩效关系及其他相关问题上的主要理论、研究方法与实证研究结论,回顾研究方向上的主要演变过程,并在此基础上,提出了未来企业社会责任与企业绩效关系研究中应该解决的主要问题。

引用

页码：138 / 148

页数：11

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