文献类型：期刊文献

中文题名：“社会企业”社会责任与财务绩效的相关性研究

英文题名：Research on Relationship between Social Responsibility and Financial Performance of Social Enterprises

作者：叶嘉敏[1];周珊珊[1]

机构：[1]广东海洋大学管理学院

年份：2021

期号：12

起止页码：118

中文期刊名：商展经济

外文期刊名：Trade Fair Economy

基金：2020年校级大学生创新创业训练计划项目:“一带一路”背景下垃圾分类社会企业绿色创新对财务绩效影响研究(CXXL2020235)。

语种：中文

中文关键词：社会企业;垃圾分类;社会责任;财务绩效

外文关键词：social enterprise;waste sorting;social responsibility;fi nancial performance

中文摘要：随着时代的发展,社会企业在解决社会问题、提升社会治理能力方面的重要作用日益受到关注。垃圾分类社会企业履行好社会责任,改善企业自身的经营管理,处理好社会责任与财务绩效的关系,对环境保护问题的解决极具现实意义。本文综述了国内外有关学者对垃圾分类社会企业、企业社会责任相关理论、企业社会责任与财务绩效关系的研究成果,通过分析垃圾分类社会企业履行社会责任对财务绩效的影响,为企业经营战略和企业绩效目标的制定提供一定的参考。

外文摘要：With the development of the times,the important role of social enterprises in solving social problems and improving social governance capabilities has received increasing attention.Waste sorting social enterprises fulfi ll their social responsibilities,improve their own business management,and handle the relationship between social responsibilities and financial performance,which is of great practical significance to the solution of environmental protection issues.This article summarizes the research results of domestic and foreign scholars on the relationship between social enterprises of waste classifi cation,corporate social responsibility related theories,and the relationship between corporate social responsibility and financial performance.Through the analysis of the impact of social responsibility of waste classifi cation social enterprises on fi nancial performance,it provides a certain reference for the formulation of business strategy and enterprise performance objectives.