Study On The Correlation Between CSR Performance And Accounting Profit

With the rapid development of economy,enterprises have caused some negative social phenomena by blindly pursuing profit maximization,and the fulfillment of social responsibility is an important indicator of enterprise performance.This paper measures the enterprise’s operating results from the perspective of accounting profit,and studies the impact of CSR performance on the current period and lagged effect of accounting profit.The study of this issue shows that enterprises actively assume social responsibility,which is more beneficial than harmful,and encourages enterprises to take social responsibility voluntarily.The paper mainly divides into seven parts,and research the corporate social responsibility performance on accounting profits from the theoretical and empirical aspects.Chapter 1: Introduction.Introducing the feasibility and necessity of the research,clarifying the purpose and significance of the research,and introducing the research methods and ideas.Chapter 2: Literature review.First,this part analyzes the domestic and foreign research on corporate social responsibility systematically.Secondly,the research concludes and summarizes the correlation between corporate social responsibility and accounting profit.Finally,the related literatures are reviewed.Thus,the research topic of the article--the correlation between CSR performance and accounting profit is introduced.Chapter 3: The concept and related theories of corporate social responsibility and accounting profit.This part first explains the keywords’ concept such as corporate social responsibility,and introduces the theory of stakeholders,social contract and other theories,and expounds the theoretical foundation of the relationship between CSR performance and accounting profit.Chapter4: Discussing the impact of CSR performance on accounting profit from the stakeholder perspective.This part makes the stakeholders divide into three groups,namely the ownership of stakeholders(shareholders),economic dependence stakeholders(employees,debtors,customers and suppliers)and social stakeholders(the government,the social public welfare).And this paper elaborated the enterprises to fulfill social responsibility to its influence on accounting profits,and set up an framework that enterprise of stakeholders fulfill social responsibility to affect the accounting profit,and this framework provide strong theoretical support for enterprises to actively undertake social responsibility.Chapter 5: Research design.This part puts forward the research hypothesis of this paper,design every variable,and completes the evaluation index system and model construction of CSR from the perspective of stakeholders.Chapter 6: Empirical Research.Choosesing the listed company as the empirical research object,through the correlation analysis,regression analysis and so on to examine the correlation between social responsibility performance and accounting profit of listed Chinese enterprises.Chapter 7: Conclusions and recommendations,the advantages and disadvantages of the article.Summarizing research conclusions of this paper,and putting forward the future research direction,and giving some recommendations about promoting enterprises to actively fulfill their social responsibilities according to the above research conclusions.