金融与风险管理
Finance and Risk Management
- 主办单位:東方陽光出版社有限公司
- ISSN:3080-9320(P)
- ISSN:3080-9339(O)
- 期刊分类:经济管理
- 出版周期:月刊
- 投稿量:0
- 浏览量:61
相关文章
暂无数据
企业社会责任与财务绩效之间的关系研究——以中国邮政为例
Study on the Relationship between Corporate Social Responsibility and Financial Performance—A Case Study of China Post
发布时间：2026-04-14
作者: 袁秋香 :西南财经大学天府学院 四川成都;
摘要: 本文以中国邮政为例，探讨了企业社会责任（CSR）对财务绩效的影响。通过案例分析法与定量分析法相结合，本文深入分析了中国邮政在履行社会责任方面的实践举措及其财务绩效表现。研究结果表明，中国邮政积极履行对消费者、政府及社区的社会责任，对其财务绩效具有正向促进作用，并且这种影响具有一定的滞后性。同时，研究还发现，中国邮政在普遍服务义务的承担上表现突出，这不仅体现了其作为国有企业的社会担当，也有助于提升企业的品牌形象和社会声誉，进而对财务绩效产生积极影响。本文的研究为其他企业在社会责任实践方面提供了有益的借鉴与示范，推动企业实现经济效益与社会效益的双赢。
Abstract: Taking China Post as an example, this paper explores the impact of corporate social responsibility (CSR) on financial performance. Through the combination of case analysis and quantitative analysis, this paper deeply analyzes the practical measures and financial performance of China Post in fulfilling its social responsibility. The research results show that China Post's active fulfillment of social responsibilities to consumers, employees, suppliers, government and communities has a positive promoting effect on its financial performance, and this impact has a certain lag. At the same time, the study also found that China Post has an outstanding performance in the commitment to universal service obligations, which not only reflects its social responsibility as a state-owned enterprise, but also helps to improve the brand image and social reputation of the enterprise, and thus has a positive impact on financial performance. The research of this paper provides a useful reference and demonstration for other enterprises in social responsibility practice, and promotes enterprises to achieve a win-win situation of economic and social benefits.
关键词: 企业社会责任；财务绩效；中国邮政；案例分析法；滞后性
Keywords: corporate social responsibility; financial performance; China Post; case analysis; lag