| At present,the pace of national reform is constantly deepening,the market economy system is constantly developing,and the economic field is undergoing important changes with the rise and fall of enterprises.A large number of outstanding enterprises have emerged and been listed on the market successfully,as represented by a new generation of industrial revolution.To become the backbone of social change and economic development.In order to plan the development direction,develop strategy and enhance the core competitiveness of enterprises,enterprises need reliable and effective theory,especially listed companies have their unique development background and management characteristics.The demand for introducing outstanding talents and the vitality of enterprise staff is relatively high.How to attract outstanding talents to stimulate the vitality of employees and promote the sustainable development of listed enterprises has become an important problem to be solved.Some successful cases of excellent enterprises at home and abroad reflect the promotion of enterprise welfare for the introduction of excellent talents,ensure the stability of the staff,stimulate the degree of staff involvement,and help to promote the development of enterprises and the improvement of enterprise performance.Domestic and foreign empirical research on the relationship between corporate welfare and corporate performance is not abundant,through this study,it can provide some valuable theoretical and practical value for enterprises.Relying on the existing literature,this paper sums up the corporate welfare as statutory welfare and independent welfare,in order to ensure a more objective reflection of the real investment of listed enterprises in corporate welfare.The data collection is based on the data of welfare expenditure of listed companies in CSMAR from 2014 to 2016,supplemented by the data of actual controller,shareholding ratio,company type and so on in CCER.The results show that there is a positive relationship between the welfare growth rate of listed enterprises and corporate performance and provide constructive countermeasures for improving the welfare benefits of enterprises and formulating and improving the welfare system of enterprises. |
