Relationship between Enterprise Fulfilling Social Responsibility and Financial Management Target

摘要：

　　This paper researches 50 Chinese energy listed companies from 2007 to 2014, inspects the relationship between CSR (corporate social responsibility) and financial management target.The results shows that, first, when accounting index and market index serve as explained variable,fulfilling responsibility of shareholder, creditor and government would promote enterprise to realize financial goals.Second, when accounting index serves as explained variable, fulfilling responsibility of consumer would have negative impact on short-term financial performance but have a positive role in promoting market index.

关键词： Listed Companies Social Responsibility Financial Management Target Energy Corporations

作者: Li Zhuwei Kang Chenyang Xu Lintiantian

作者单位: Faculty of Management and Economics, Dalian University of Technology, Dalian, China, 116024

会议类型: 国际会议

会议名称: the 8th (2016)International Conference on Financial Risk and Corporate Finance Management(第八届(2016)金融风险与公司金融国际研讨会)

会议地点: 大连

会议语种:英文

页码: 205-211

在线出版日期: 2016-07-03（万方平台首次上网日期，不代表论文的发表时间）