论文部分内容阅读
本文采用2012—2014年我国发布社会责任报告的上市公司作为研究对象,从企业社会资本的视角出发,运用回归模型,通过实证研究分析社会责任对企业价值产生的影响。研究发现,企业承担社会责任能够促进企业价值的实现,企业积累社会资本对企业价值具有正向影响,并且企业社会资本能够正向调节企业社会责任与企业价值之间的关系。
In this paper, we use the listed companies that publish social responsibility reports in our country from 2012 to 2014 as the research object, and use the regression model from the perspective of the corporate social capital to analyze the impact of social responsibility on the enterprise value through empirical research. The study found that corporate social responsibility can promote the realization of enterprise value, corporate social capital accumulation has a positive impact on corporate value, and corporate social capital can positively adjust the relationship between corporate social responsibility and corporate value.