A Study About The Corporate Social Responsibility’s Feature And Financial Performance

Abstract:As the social responsibility of the enterprise gets more and more attention, the development of social responsibility theory gradually win support among peoples, along with the concept of harmonious society and sustainable development. Correspondingly, the social responsibility report from the enterprise become a source of information, so enterprises have to undertake more social responsibility and disclose more social responsibility information to assume they can obtain higher visibility and more recognition.In order to obtain more help from the related enterprises and to improve the operating results of an enterprise, some large enterprises highlight their own advantages through improve their quality of information intentionally. However, whether it can bring financial improvement, whether enterprises of different characteristics have the same conclusion and whether the act of previous social responsibility of the financial performance can produce stimulative effect, The paper choose the SSE social responsibility index of listed companies as samples to resolve above problems.This summarize the social responsibility disclosed from enterprises from report pages, information attribute and other types of information to lay the foundation for the calculation of social responsibility information disclosure index. It also summarize the present situation of the enterprise social responsibility report from different aspects of the subjective features according to the related stakeholder theory and researchers from scholars.This paper consist of the revenue growth rate, rate of return on net assets, rate of return on total assets, per share generated from operating activities net cash flow, and EPS five indicators of evaluation index system of enterprise financial performance, study the corporate social responsibility and financial performance of the relationship from sample overall and subgroup of two ideas. It apply SPSS17.0to describe the selected samples data statistics, correlation analysis and regression analysis and finally conclude that if the enterprise fulfill the social responsibility better, its financial performance is better, and the previous year’s social responsibility will affect the financial performance of the year.In order to enhance the enterprise’s social responsibility consciousness and enhance corporate social responsibility behavior, thereby improving the financial performance of the enterprise, the paper holds that enterprises should perfect relevant law, strengthen the social responsibility report of inspection and supervision, improve the corporate governance structure, and insert the social responsibility into the evaluation of financial performance.