作　　者： (杨丹）; (郑立群）;

机构地区： 天津大学管理与经济学部,天津300072

出　　处： 《重庆理工大学学报（自然科学）》 2017年第8期204-212,共9页

摘　　要： 基于利益相关者理论构建了企业社会责任评价指标体系,运用因子分析法对2011—2013年的化工企业社会责任进行评分。分析结果表明:化工企业基本上履行了经济责任,但是对社会和环境以及政府的责任的重视力度不够。假设在其他条件不变的情况下,企业社会责任与企业价值正相关。以托宾Q值代表企业价值,运用线性回归模型考量企业价值和社会责任的相关性,结果表明二者是正相关的。 Based on the stakeholder theory,corporate social responsibility assessing indicator system is established,and the factor analysis is used to score chemistry corporation responsibility from 2011 to 2013. The analysis result shows that chemistry corporations can perform economic duties basically,but the attention paying on social,environmental and government responsibility is not enough. The hypothesis is corporate social responsibility and the corporation value are correlated in the case of others conditions that are changeless. Then regression model is established to measure the correlation between corporate value and social responsibility by introducing Tobin-Q to represent corporate value.The research result shows that corporate value and social responsibility are positive correlated.

关 键 词： 企业社会责任 企业价值 托宾 相关性