The Research On Impact Of Corporate Social Responsibility On Its' Performance

Since the beginning of 20th century, with the development of the society, the people's understanding of company property has changed a lot, and the company is not only a organization which pursues the profits-maximizes or as says thaf"the properties of shareholder's" rises to a kind of'society existence". In addition there come many economic case,and people doubt about the greed and moral qualities of the company managers. Company foucus on pursuing profit regardless of the social impact which the company's operations caused,such as environmental pollution, commercial fraud, counterfeiting, workers unemployment,so the corporate social responsibility has been paid more and more attention.The Corporate Social Responsibility(CSR) refers to business enterprise while pursuing shareholder wealth to maximize, support an other benefits on one's own initiative related of benefits, including the benefits of the benefits of the benefits, creditor of the benefits, supplier of the benefits, employee of shareholder, customer and public etc..The abroad research concerning company social responsibility can is divided into two big parts that the differentiation shows Zhao, one among those parts are absorbed in the definition of company social responsibility concept with perfect, belong to a norm research, another part of concentrations in inquire into an of company social responsibility and the company finance accomplishment relation, belong to a substantial evidence research.Is several, the research of company social responsibility still keeps being placed in the condition that didn't have an explicit hard conclusion.Didn't also synthesize as for company the social responsibility and effectively measure a method, the substantial evidence research of company social responsibility and finance accomplishment relation wants Yao to lack the strict or usefulness of method, the Yao lacks credibility or catholicity.The social responsibility carries out circumstance but speech, because the different nation is different to the start of the research of Corporate Social Responsibility, undertake various reasons like understanding dissimilarity,etc of social responsibility to the business enterprise, in fact circumstance combines unbalance in regard to the whole world. Abroad, a lot of business enterprises have already treated social responsibility as a kind of long-term invest, to the social responsibility's undertaking is to compete one of the meanses.But in the our country, to a lot of business enterprises, a Corporate Social Responsibility is still a newer concept, to the research of social responsibility still place beginning stage, in the market economy system under the still very disfunctional environment, many business enterprises don't wish to implement a social responsibility and think that the Corporate Social Responsibility will increase business enterprise burden and cause descending of business enterprise income.Therefore, pass a substantial evidence analysis research proof, the explicit business enterprise implements a social responsibility to include to existence and development of business enterprise what kind of influence and Corporate Social Responsibility implementation and results of have how of relation, will be advantageous to a push our country business enterprise on one's own initiative voluntary of throw in the resources into the implementation of Corporate Social Responsibility, more actively implement a Corporate Social Responsibility.In this text, the writer leads into related theory of benefits and finance contract and passes to analyze the necessity and important meaning that the business enterprise undertakes a social responsibility and passes to statistics the path that the method puts forward to the theory to carry on a verification at the same time and proves that the business enterprise implements the social responsibility to the results and includes just to the function, this has realistic instruction meaning to Chinese business enterprise.This text is totally divided into five chaptersChapter 1, introduction.Main introduction research background and research meaning, put forward to write way of thinking and study method and textual and basic frame.Chapter 2 studies present condition at home and abroad.This chapter difference relates to the domestic and international research present condition of both side to carry on combing to the social responsibility theory, Corporate Social Responsibility and results, summary and analysis.Is opposite but talk, abroad of the research start earlier and study more completely, concrete, past origin part point to abroad of the collection carry on a description.To the summary of the former, mainly is according to social responsibility theoretical of different development stage to divide the line, respectively from the definition of social responsibility, evaluation the model carry on an overview;To the summary of the latter, mainly is the angle that studies from the substantial evidence to carry on, the writer is chapter 2 it of of point part, carry on detailed summary and analysis to the research present condition of the Corporate Social Responsibility and the results relation.Chapter 3, the Corporate Social Responsibility influences theory analysis to the results.In this chapter, mainly introduced textual theory foundation, the business enterprise undertakes the necessity analysis of social responsibility, and undertakes the theory analysis of social influence of the responsibility upon the results.Textual theory foundation with benefits related theory and social responsibility theory is lord, writer the contractual angle is related to business enterprise benefits from the finance carry on demarcation, put forward this text's definition for social responsibility on this foundation, and related to different benefits implement the definition of social responsibility scope.According to the textual research purpose, the writer is from the business enterprise according to from living the angle of development, analyzed the necessity that the business enterprise undertakes a social responsibility, thought that business enterprise's implementing a social responsibility will contribute to to set up good image of business enterprise and acquire the cost advantage, and extension earnings...etc. are advantageous to an oneself development of factor.On this foundation, from the benefits related angle, analyzed the growth that the business enterprise undertakes a social responsibility to contribute to carry out business enterprise results to the each benefits related further.Chapter 4, the Corporate Social Responsibility is to the substantial evidence analysis that the results influences.Is a textual core chapter, put forward research assumption and model design first, proceeded from studying a demand, this text used shareholder, employee and supplier, creditor and government as the main benefits of research related, put forward five assumption:The business enterprise is related to five above benefitses undertake the social responsibility will produce positive influence to the results, as a result the business enterprise results is to measure because of changing and undertake to the shareholder, employee and supplier, creditor and government of social responsibility Be from change to measure.In changing and measuring a design, writer with protect a value to increase in value rate, wages|lord business duty income compare, the ratio, tax fee of the accounts payable rate of turnover, proprietor rights|lord business duty income compare five finance index signs to measure the business enterprise is related to each benefits undertake of social responsibility;At the same time, this text evaluates index sign to carry on relativity analysis to ROA, ROE and EPS three in common use resultses and finally chooses that ROA is this text results index sign;End, this selected works took the business enterprise property scale, ownership of a share structure, profession, age, ex-expect results as control to change to measure.In choosing data, this research selected by examinations for 2005-2008 years in two A Gu companies of the havings non-financial industry that the trading post becomes available in the market to trade in Shanghai and Shenzhen as samples, has been picked and got rid of sieving to get 3068 annual datas to company.The substantial evidence analyzes a part and carried on the profession classification description, ownership of a share structure statistics, each the analysis that change to measure a description statistics first, according to certificate Jian will concerning listed company profession classification guide line of 12 professions(do not include a financial industry), discover that kind our company regards manufacturing industry as principle(60.5), according to whether is the standard of stateowned, discover that the stateowned business enterprise has majority(60.9%);Carry on relativity examination and regression analysis secondly, the research discovers, in addition to after undertaking to produce the negative effect on results to the employee's social responsibility, other everywhere the noodles all match this text research assumption;Finally, this text to the regression result combined a research assumption to carry on detailed analysis, to with suppose different employee responsibility, the writer browsed related data to merge to fasten our country the state of the nation analyzed the reason of difference.Chapter 5, conclusion and suggestion.According to this text above analysis, get research conclusion.This text thinks to always come to see, the implementing of Corporate Social Responsibility can show Zhao exaltation business enterprise results, and Be different from the business enterprise concerns of so, implementing the Corporate Social Responsibility will result in negative influence for business enterprise results.In this foundation, combine the economic situation of our country, put forward the suggestion of enhancing the social responsibility.Promise the social responsibility of load of company to come down through the norm establishment of promoting sex first, from the lawmaking level;Establish specialized Corporate Social Responsibility committee in the company secondly, represent to constitute to°from the personnel of different interest group, be responsible for handling related and concrete business;The end carries on a professional management to the social responsibility's implementing, to how conduct Corporate Social Responsibility and business enterprise activity to combine to develop related research by raising business enterprise results.The textual research contributes a main embodiment in the following aspect:1.This text passes a putting forward of benefits related theory and embodied a Corporate Social Responsibility contents and analyzed to select by examinations index sign to provide theory support for substantial evidence, at the same time, carry on generalizing elucidation to the research of the foreign Corporate Social Responsibility and the business enterprise finance results, carried on to comb to the research grain of the realm, can is reference for later substantial evidence research.2.Lack abroad currently in the our country the social reputation is such as the wealth survey and KLD business enterprise like this social results evaluation index sign of under the circumstance, this text tries the year making use of a business enterprise to announce to set up the finance index sign of analyzing the Corporate Social Responsibility system.3.This literary grace is used profession, scale, ownership structure, age and ex-expect results as the control changes to measure and raised an of company social responsibility and the company finance accomplishment regression analysis of accuracy, study conclusion to contribute to our country the business enterprise automatically implement a social responsibility and have realistic meaning.Is textual the place of shortage still saving to have following aspect1.In order to being local to lack and Corporate Social Responsibility related social database, be subjected to objective and conditional restriction, the objectivity of this text collections data with comprehensive isn't enough, therefore still need an improvement in acquiring the method of Corporate Social Responsibility data, with the objectivity that to build up acquires a data.2.The choice of business enterprise results index sign.This text only adopts the results index sign of accountancy's foundation, while accountancy's foundation make use of history data, is easily manipulated by governor, if the market value that can combine a business enterprise measures the results of business enterprise, so, can even accurately reflect the connection of Corporate Social Responsibility and results.3.This text consideration has the changing of influence function on the Corporate Social Responsibility and the business enterprise results relation to measure time and leads the factor of going into the business enterprise scale and liabilities level according to the theory cultural heritage and actual circumstance in China and still exists a lot of factors like this in the external environment of same business enterprise, for example develop an expenditure and region factor etc., still need a further research and scoop out in controling and changing to measure.