摘要
本文基于利益相关者理论,以2013~2019年上市公司数据为样本,研究企业社会责任与财务绩效之间的关系。研究结果表明:企业社会责任对财务绩效具有显著正向影响;内部控制对财务绩效具有显著正向影响;内部控制正向调节企业社会责任与财务绩效之间的关系;技术创新正向调节内部控制与财务绩效之间的关系;在数字化水平较高的企业中,技术创新对内部控制与财务绩效关系的调节效应更加显著。研究结果为企业社会责任管理实践以及财务绩效的提升提供了理论和实践参考价值。
Based on the stakeholder theory,this paper takes the data of listed companies from 2013 to 2019 as samples to study the relationship between corporate social responsibility and financial performance.The results show that corporate social responsibility has a significant positive impact on financial performance;Internal control has a significant positive impact on financial performance;Internal control positively moderates the relationship between corporate social responsibility and financial performance;Technological innovation positively moderates the relationship between internal control and financial performance;In the enterprises with higher digital level,the moderating effect of technological innovation on the relationship between internal control and financial performance is more significant.The research results provide theoretical and practical reference value for CSR management practice and improvement of financial performance.
作者
张劲松
李沐瑶
ZHANG Jin-song;LI Mu-yao(School of Accounting, Harbin University of Commerce, Harbin 150028, China)
出处
《预测》
CSSCI
北大核心
2021年第4期81-87,共7页
Forecasting
基金
黑龙江省哲学社会科学基金资助项目(18JYD389,19GLC16,20JYC153)。
关键词
企业社会责任
内部控制
技术创新
数字化水平
财务绩效
corporate social responsibility
internal control
technological innovation
digital level
financial performance
