本文選題：企業(yè)社會(huì)責(zé)任 + 研發(fā)投入��； 參考：《財(cái)會(huì)通訊》2017年36期

【摘要】：本文以2008-2015年我國滬深兩市A股上市公司為樣本,分析了企業(yè)社會(huì)責(zé)任與研發(fā)投入之間的關(guān)系。研究表明,企業(yè)社會(huì)責(zé)任與研發(fā)投入顯著正相關(guān)。進(jìn)一步地,結(jié)合資源依賴?yán)碚摵透唠A理論,考慮管理者政治關(guān)聯(lián)對(duì)兩者關(guān)系的影響后,發(fā)現(xiàn)政治關(guān)聯(lián)能顯著增強(qiáng)企業(yè)社會(huì)責(zé)任對(duì)研發(fā)投入的正相關(guān)關(guān)系。這一結(jié)論對(duì)政府引導(dǎo)企業(yè)積極承擔(dān)社會(huì)責(zé)任、提高研發(fā)投入水平具有一定的借鑒意義。
[Abstract]:This paper analyzes the relationship between corporate social responsibility and R & D investment based on the sample of A-share listed companies in China's Shanghai and Shenzhen stock markets from 2008 to 2015. Research shows that corporate social responsibility and R & D investment are significantly positive correlation. Furthermore, combining the theory of resource dependence and the theory of higher order, considering the influence of manager's political association on the relationship between them, it is found that political correlation can significantly enhance the positive correlation between corporate social responsibility and R & D investment. This conclusion has certain reference significance for the government to guide the enterprises to bear the social responsibility actively and improve the R & D investment level.
【作者單位】： 暨南大學(xué)管理學(xué)院;
【分類號(hào)】：D630;F270;F273.1;F275

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本文編號(hào)：1908584