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基于线性回归模型,以深沪证券交易所的通信企业数据为样本,用SPSS软件实证分析了企业社会责任与企业绩效的良性循环作用关系。研究结果表明,当期企业社会责任的股东责任、债权人责任、政府责任及消费者责任与企业绩效显著正相关;当期企业绩效与下期企业的股东责任、债权人责任、政府责任和消费者责任亦呈现显著正相关。而企业的员工责任、供应商责任与企业绩效无显著关系。这表明,企业承担社会责任会促进企业绩效,同时,企业绩效的提升也会推进企业社会责任的建设,实现了企业社会责任与企业绩效的良性循环。
Based on the linear regression model, taking the data of communications enterprises in Shenzhen and Shanghai stock exchanges as samples, the relationship between corporate social responsibility and corporate performance has been analyzed empirically through SPSS software. The results show that there is a significant positive correlation between shareholder responsibility, creditor responsibility, government responsibility and consumer responsibility and corporate performance in current corporate social responsibility. Corporate performance and corporate liability, creditor responsibility, government responsibility and consumer responsibility are also significant in the current period Positive correlation. However, employee responsibility, supplier responsibility and business performance have no significant relationship. This shows that the corporate social responsibility will promote corporate performance, while improving corporate performance will promote the construction of corporate social responsibility and achieve a virtuous circle of corporate social responsibility and corporate performance.