雷振华,冉杨,刘韬臻.社会责任承担与企业财务绩效的关系研究——基于我国医药制造业上市公司的面板数据[J].,2021,22(4):43-50 |
社会责任承担与企业财务绩效的关系研究——基于我国医药制造业上市公司的面板数据 |
Research on the Relationship Between Social Responsibility Undertaking and Enterprise Financial Performance |
投稿时间:2021-03-09 |
DOI: |
中文关键词: 企业社会责任承担 企业财务绩效 医药制造业 |
English Keywords:corporate social responsibility corporate financial performance pharmaceutical manufacturing industry ( |
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中文摘要: |
文章以我国医药制造行业的上市公司为研究对象,在系统结合该行业的特点及相关基础理论的前提下,选取了我国医药制造行业2015—2019年深沪股市上市公司的面板数据进行实证研究,以探究该行业社会责任承担与企业财务绩效的关系,最终得出以下结论:(1)医药制造企业履行社会责任将有利于其财务绩效的提高;(2)医药制造企业社会责任承担对企业财务绩效存在滞后性影响。基于实证分析结果,文章提出了对政府、行业以及公司三个层面的针对性建议,以帮助医药制造行业相关企业理清社会责任承担与财务绩效两者的关系,激励其自觉承担社会责任,促进医药制造行业更好地进行可持续性规划发展。 |
English Summary: |
This article takes China's medicine manufacturing industry listed companies as the research object, combined with the characteristics of the industry and the related basic theory, and selects panel data of listed pharmaceutical manufacturing companies from 2015 to 2019 to empirical research, to explore the relationship of social responsibility and corporate financial performance. The final conclusion is as follows:(1)Pharmaceutical manufacturing enterprises to fulfill social responsibility will be conducive to the improvement of financial performance.(2)The social responsibility of pharmaceutical manufacturing industry has a lag effect on enterprise performance. Based on the results of empirical analysis, at the end of the article, it puts forward suggestion for the three levels of government, industry and company, in order to help medicine manufacturing industry clarify the relationship between social responsibility and financial performance, to stimulate its social responsibility consciously, and promote the sustainable development of the industry. |
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