更新时间：09-06 （Angela）提供原创文章
摘要：三鹿毒奶粉、紫金矿业重大污染等一系列事件反射出我国上市公司社会责任的缺失。有些企业认为履行社会责任对企业来说是一种负担，会增加公司的成本与费用，从而降低企业利润与盈利能力，违背股东利润最大化的目标，所以有意识的逃避社会责任。但是实践证明企业履行社会责任对企业绩效有推进作用。那么，企业履行社会责任对企业绩效是否有积极的关系，这关系着企业是否能主动承担社会责任。
本文回顾了企业社会责任观点以及社会责任与企业绩效相关关系国内外现状，对社会责任、企业绩效以及两者相关关系进行了理论分析，并以此为理论的基础，分析我国上市公司其履行社会责任对于企业绩效的影响。在实证研究设计的基础上，选取了810家沪市A股上市公司2011年及2010年年报数据为研究对象，选择变量并用spss软件对其进行描述性统计、相关性分析以及回归分析，得到企业对员工的社会责任与企业绩效呈负相关关系，对政府、消费者、社区以及环境的社会责任与企业绩效都是呈正相关关系的结论。最后对强化企业社会责任提出政策建议。
关键词：上市公司；社会责任；企业绩效；相关性
Abstract：“Poisonous milk powder of Sanlu”, “severe pollution of Zijin mining company” and a series of events reflect the lack of social responsibility of China's listing Corporation.Some companies believe that the corporate social responsibility is a burden to the enterprise .It will increase the cost and expenses of the company, thereby reducing the corporate profits and profitability, contrary to the maximization of shareholder profit goal, so consciously avoiding social responsibility. But practice has proved that corporate social responsibility is to promote the role of enterprise performance. Then, the corporate social responsibility is a positive relationship on enterprise performance, which determines whether an enterprise can take the initiative to undertake the social responsibility.
This paper reviews the perception of corporate social responsibility, social responsibility and corporate performance related situation at home and abroad, to social responsibility, enterprise performance and the correlation of them were analyzed in theory, and as a theoretical basis, analysis of the impact of China's listing Corporation in fulfilling its social responsibility to corporate performance. Based on empirical research design, I chose 810 Shanghai A shares of listing Corporation in 2011 and 2010 annual report data as the research object, select variables and descriptive statistics to the SPSS software to make correlation analysis and regression analysis. The result is negatively related to corporate social responsibility and employee performance, and the government, consumers, communities, environmental performance and the enterprise performance are positively related respectively. Finally, I put forward policy recommendations to strengthen the social responsibility of enterprises.
Keywords: Quoted Company; Social Responsibility; Corporate Performance; Relationship