Our Country Construction Of Research Of Social Responsibility And Financial Performance Of Listed Companies

Rapid economic development is one of the negative effects of some enterprises for the implementation of the economic benefits and ignore the social responsibility. Problem of corporate social responsibility is related to the implementation of the strategy of sustainable development, and constantly exposed the lack of social responsibility of the scandal caused the social from all walks of life to the corporate social responsibility unprecedented attention. Social responsibility theory emerging in the early twentieth century western countries, with the further development of continuously, the social from all walks of life also deepening degree of attention to the social responsibility. But at present, including the construction industry, most enterprises not enough understanding of social responsibility, social responsibility is weak. Default employee wages, environmental pollution at the expense of the interests of the social situation. New "company law" promulgated in 2006 explicitly request the company must be "social responsibility". Corporate social responsibility is no longer a dispensable accessory of the enterprise, but is related to the competitiveness of the enterprise survival and development. In our country about the relation between corporate social responsibility and corporate financial performance study is mostly draw lessons from foreign experience, combined with the actual situation in our country’s research also less.Based on this background, this article choose has an important role in the economic development of our country’s construction enterprises as the research object, with the Shanghai stock exchange and Shenzhen stock exchange listed construction companies as the research sample, using the theory of stakeholders, multiple regression analysis is used to inspection company to perform the social responsibility and if there is a correlation between the return on total assets.Article from the content is divided into five parts, the first part of introduction explains the paper selected topic background and significance, research purpose and research ideas and methods, to lead the effect to the later on. The second part is the theory of the full text foundation. Part first introduces social responsibility related theory, the second to introduce domestic and foreign research relationship between social responsibility and financial performance review. The third part of the present situation of the construction industry to fulfill social responsibility points in this paper. The fourth part in sample enterprise of each stakeholder responsibility and financial performance as variables for descriptive statistics and regression analysis, the results show that the construction enterprise to shareholders and the government’s social responsibility and corporate financial performance were positively correlated relationship, social responsibility of other stakeholders no obvious correlation between performance and financial performance. According to the empirical research conclusions are proposed and the future development direction.