發(fā)布時間：2018-04-17 21:57

  本文選題：多維度社會責任 + 修正的EVA模型　； 參考：《財會通訊》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行業(yè)上市公司2009—2013年的面板數(shù)據(jù),通過引入多個維度社會責任,借助修正后的索洛方程,研究社會責任投入增加與企業(yè)價值創(chuàng)造的關系,在此基礎上運用索洛余值法,度量各行業(yè)社會責任投入對于企業(yè)價值創(chuàng)造的貢獻程度。并通過引入非系統(tǒng)風險測度和EVA企業(yè)價值評估模型來進一步評價社會責任投入對于企業(yè)價值創(chuàng)造貢獻的時點影響。
[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】： 陜西科技大學管理學院;
【分類號】：F406.7;F426.82
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本文編號：1765452