Research On The Social Responsibility And Financial Performance Of Power Listed Companies In China

The theory of social responsibility has achieved great theoretical results from the initial development to the rapid development of today.From the original only on related theory is analyzed,then,and financial performance,stakeholders,such as some related theory research,has been for the enterprise to fulfill its social responsibility provides an important theoretical basis.Especially after our country enters the new social historical period,on the one hand,researchers have begun to enter the corporate citizenship theory Angle of view,thus to achieve the innovation of the social responsibility in theory;Scholars,on the other hand,with the aid of social responsibility index system carried on the thorough analysis and research,so that it can combine the theory and practice in the follow-up research work,is also the future trend of the social responsibility at the same time.With the passage of time in constant,a variety of social responsibility and financial performance to relations empirical research work are also gradually increase,but different scholars use of research msthods and indexes of diversity,there are big differences in directly led to the results of the study.The basic aim of the article,the author is in thermal power enterprise's socialre sponsibility and a thorough analysis of the relationship be tween the financial performance,can to some extent a full complement of social re sponsibility system.China's current although has in the economic construction has made great achievements,but the economic development of our country at the expense of the environment as aprice,the electric power enterprise is an important field of the nationale conomy and people's livelihood,but also to a ssume greater social responsibility.With the deepening of scholars' theory and empirical analysis,the correlation between CSR and financial performance has been the focus of corporate social responsibility accounting analysis.Article,the author put the social responsibility and financial performance of re levance theory as the foundation of the study,carried out the empirical analysis,and has carried on the comprehensive analysis to the correlation between the two,the full text of the main research content is as follows:First,has analyzed our country and foreign country's social responsibility and financial performance research,theory of social responsibility from the initial study and development to today's corporate governance and financial performance analysis and research of the related theory,and study of correlation between financial performance is extremely prominent;The article analyses the social responsibility theory framework,this paper expounds the concept and theory of socialre sponsibility and social re sponsiveness,and fi nancial performance measurement method is proposed,such as the traditionalratio analysis and factor analysis method put forward by the late,etc.Secondly,this paper makes a preliminary analysis of the pe rformance of the social responsibility of the listed companies,and analyzes the current situation of financial performance comprehensively.Through the power of the listed company social responsibility report status are summarized and score,to reveal its problems,as well as performance indicators data statistics and finishing,to be able to unde rstand the financial situation of enterprises.Third,in this paper,the power to fulfill social responsibility and financial performance of listed companies has carried on the empirical analysis: the relationship between the selected samples,set up the index system and model,and on the above work conducted on the basis of correlation a nalysis and re gression analysis.The results show that it is not necessary to improve the performance of enterprises in the short term.However,in the medium term or long-termf inancialperformance and corporates ocialre sponsibility performance has relevance.