刘玉焕,井润田

• 1:电子科技大学经济与管理学院
• 2:上海交通大学安泰经济与管理学院

摘要(Abstract)：

经过四十多年的发展,企业社会责任(corporate social responsibility,简称CSR)与财务绩效(corporate financial performance,简称CFP)关系的研究取得了重要的进展,从单纯地考察CSR是否对CFP有显著的影响转变为CSR在什么条件下以及通过什么样的机制对CFP有积极的影响。本文系统梳理了近四十年来CSR与CFP关系研究所取得的主要成果和最新进展,归纳了CSR与CFP关系研究的主要理论视角和理论框架,并在此基础上指出了未来CSR与CFP关系研究的发展方向,希望对中国背景下CSR与CFP关系的研究提供重要的理论指导。

关键词(KeyWords)： 企业社会责任;企业财务绩效;中介变量;调节变量

Abstract:

Keywords:

基金项目(Foundation): 国家自然科学基金重点项目《变革环境下中国企业领导行为研究》(批准号:71432005),国家自然科学基金青年科学基金项目《基于社会交换理论和特性激活理论的中国外派商务人员国际适应的探索研究》(批准号:71302082)

作者(Author): 刘玉焕,井润田

DOI: 10.16538/j.cnki.fem.2014.12.008

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