CAJ | 학술논문

为了研究＂两型社会＂建设综合配套改革试验区内企业配合国家政策的情况,本文选取了＂武汉城市圈＂和＂长株潭城市群＂所有在沪、深上市公司（66家）,对其2007-2009年近三年的财务报告进行提取信息,并从利益相关者的角度设计社会责任绩效与财务绩效的指标,建立了企业社会责任绩效与财务绩效的多元回归模型,进行了回归分析,得出了＂两型社会＂建设区企业企业社会责任绩效大体上呈正相关关系的结论。
위료연구＂량형사회＂건설종합배투개혁시험구내기업배합국가정책적정황,본문선취료＂무한성시권＂화＂장주담성시군＂소유재호、심상시공사（66가）,대기2007-2009년근삼년적재무보고진행제취신식,병종이익상관자적각도설계사회책임적효여재무적효적지표,건립료기업사회책임적효여재무적효적다원회귀모형,진행료회귀분석,득출료＂량형사회＂건설구기업기업사회책임적효대체상정정상관관계적결론。
In order to study the circumstances of government policies＇ coordination with the enterprises in the experimental areas, in this thesis, we chose all listed companies （66） of ＂Wuhan metropolis circle＂ and ＂Chang Zhu Tan urban agglomeration ＂ which are in Shanghai and Shenzhen Board as the investigative object , and we make a survey about the circumstances of social responsibility of accounting information in the latest three years （From 2007 to 2009） and use these financial reports to do the regression analysis. At last we found that social responsibility performance have a positive correlation with financial performance in the region of resources-saving and environment-friendly society.