發(fā)布時(shí)間：2018-04-17 21:57

  本文選題：多維度社會(huì)責(zé)任 + 修正的EVA模型��； 參考：《財(cái)會(huì)通訊》2016年06期

【摘要】：本文選取包裝食品與肉類加工、乳制品、調(diào)味品和食品添加劑三個(gè)行業(yè)上市公司2009—2013年的面板數(shù)據(jù),通過引入多個(gè)維度社會(huì)責(zé)任,借助修正后的索洛方程,研究社會(huì)責(zé)任投入增加與企業(yè)價(jià)值創(chuàng)造的關(guān)系,在此基礎(chǔ)上運(yùn)用索洛余值法,度量各行業(yè)社會(huì)責(zé)任投入對(duì)于企業(yè)價(jià)值創(chuàng)造的貢獻(xiàn)程度。并通過引入非系統(tǒng)風(fēng)險(xiǎn)測(cè)度和EVA企業(yè)價(jià)值評(píng)估模型來進(jìn)一步評(píng)價(jià)社會(huì)責(zé)任投入對(duì)于企業(yè)價(jià)值創(chuàng)造貢獻(xiàn)的時(shí)點(diǎn)影響。
[Abstract]:In this paper, the panel data of three listed companies in packaging food and meat processing, dairy products, seasoning and food additives are selected. By introducing multi-dimensional social responsibility, the modified Solow equation is used.This paper studies the relationship between the increase of social responsibility input and enterprise value creation, and measures the contribution of social responsibility investment to enterprise value creation by using Solow residual value method.The non-systematic risk measurement and EVA enterprise value evaluation model are introduced to further evaluate the time-point impact of social responsibility input on corporate value creation.
【作者單位】： 陜西科技大學(xué)管理學(xué)院;
【分類號(hào)】：F406.7;F426.82
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本文編號(hào)：1765452