生态经济
生態經濟
생태경제
Ecological Economy
2015年
8期
112~116
,共null页
医药企业 社会责任 财务绩效 相关性
醫藥企業 社會責任 財務績效 相關性
의약기업 사회책임 재무적효 상관성
pharmaceutical companies; social responsibility; financial performance; correlation
采用实证研究的方法,选取2008-2012年68家医药上市公司为研究对象,从股东、员工、政府、社会和环境等五个方面来构建医药企业社会责任模型,利用面板数据来研究医药企业社会责任与财务绩效之间的相关性。研究表明,医药上市公司积极履行社会责任对企业财务绩效具有促进作用,其中对员工、政府承担的社会责任与财务绩效具有显著的正相关性,对股东、社会和环境承担的社会责任与财务绩效呈现弱正相关性。
採用實證研究的方法,選取2008-2012年68傢醫藥上市公司為研究對象,從股東、員工、政府、社會和環境等五箇方麵來構建醫藥企業社會責任模型,利用麵闆數據來研究醫藥企業社會責任與財務績效之間的相關性。研究錶明,醫藥上市公司積極履行社會責任對企業財務績效具有促進作用,其中對員工、政府承擔的社會責任與財務績效具有顯著的正相關性,對股東、社會和環境承擔的社會責任與財務績效呈現弱正相關性。
채용실증연구적방법,선취2008-2012년68가의약상시공사위연구대상,종고동、원공、정부、사회화배경등오개방면래구건의약기업사회책임모형,이용면판수거래연구의약기업사회책임여재무적효지간적상관성。연구표명,의약상시공사적겁리행사회책임대기업재무적효구유촉진작용,기중대원공、정부승담적사회책임여재무적효구유현저적정상관성,대고동、사회화배경승담적사회책임여재무적효정현약정상관성。
The article adopted the method of empirical study, selected 68 listed pharmaceutical companies from 2008 to2012 as the research objects. From five aspects of shareholders, employees, government, society and environment, webuilt the medical enterprise social responsibility model, and studied the correlation between medicine corporate socialresponsibility and financial performance using the panel data. Studies have shown that pharmaceutical companies activelyfulfill their social responsibility, which has the promoting effect of the enterprise＇s financial performance. The socialresponsibility for employees, government and financial performance has a significant positive correlation; the socialresponsibility for shareholders, social and environmental and financial performance appears weak positive correlation.
