Empirical study on SMEs' social responsibility and financial Performance - based on the perspective of stakeholder theory

摘要

How about the relationship between corporate social responsibility and financial performance? it's a wider concern Problem. The research is based on the perspective of stakeholder theory, using small board companies which listed before December 31, 2006 in China as the study sample, and then using regression models to test the relationship between Corporate social responsibility and financial Performance. The results shows that business to state contribution rate and corporate performance is significantly correlated; business to investor contribution rate and corporate performance is non-significant positive correlated; business to employees contribution rate and corporate performance is negatively correlated; responsibilities contribution of corporate to social public welfare and corporate performance is non-significant negative correlated.