财经科学
財經科學
재경과학
Finance and Economics
2008年
7期
16~22
,共null页
企业社会责任 企业投融资行为 可持续发展 模糊综合评价
企業社會責任 企業投融資行為 可持續髮展 模糊綜閤評價
기업사회책임 기업투융자행위 가지속발전 모호종합평개
Corporate social responsibility; Corporate investment and financing behavior; Sustainable development; Fuzzy evaluation approach
上市公司投融资行为的可持续性直接关系上市公司的可持续发展。公司是否重视并承担社会责任是评价其投融资行为可持续性的重要标准。本文从社会责任视角,借助财务评价指标体系,运用层次模糊综合评价法,对企业投资行为和企业融资行为的可持续性进行模糊评价,以引导企业进行可持续的投融资行为,促进公司的可持续发展、资本市场的健康发展和社会的和谐发展。
上市公司投融資行為的可持續性直接關繫上市公司的可持續髮展。公司是否重視併承擔社會責任是評價其投融資行為可持續性的重要標準。本文從社會責任視角,藉助財務評價指標體繫,運用層次模糊綜閤評價法,對企業投資行為和企業融資行為的可持續性進行模糊評價,以引導企業進行可持續的投融資行為,促進公司的可持續髮展、資本市場的健康髮展和社會的和諧髮展。
상시공사투융자행위적가지속성직접관계상시공사적가지속발전。공사시부중시병승담사회책임시평개기투융자행위가지속성적중요표준。본문종사회책임시각,차조재무평개지표체계,운용층차모호종합평개법,대기업투자행위화기업융자행위적가지속성진행모호평개,이인도기업진행가지속적투융자행위,촉진공사적가지속발전、자본시장적건강발전화사회적화해발전。
The sustainability of the investment and financing behavior of listed companies is directly related to their sustainable development. Corporate social responsibility is an important standard to evaluate the sustainability of its investment and financing behavior. From the perspective of social responsibility, with the financial evaluation index system, the fuzzy evaluation of the sustainability of the investment and financing behavior is given by using AHP. It will guide investment and financing, and promote sustainable development of corporations, the healthy development of capital markets and the harmonious development of the society.