论文部分内容阅读
以我国2013~2014年沪市制造业上市公司的相关数据作为样本,研究市场化进程、企业社会责任与企业价值的关系。结果表明,企业社会责任与企业价值呈负相关关系。市场化进程对企业社会责任与企业价值的关系具有调节作用。
Taking the data of listed companies in manufacturing industry in Shanghai from 2013 to 2014 as samples, this paper studies the relationship between marketization, corporate social responsibility and corporate value. The results show that corporate social responsibility and corporate value is negatively correlated. The process of marketization has a regulatory effect on the relationship between corporate social responsibility and enterprise value.