An Empirical Study Of The Relationship Between Corporate Social Responsibility And Operating Results Of Food

In recent years, food quality and safety incidents storm is continuing. The Anhui Fuyang inferior milk powder "Da tou wa wa" event occured in2004. Sanlu milk powder melamine incident occured in2008. Shuanghui clenbuterol event occured in2011. Miss exceeded the value of food detection oxidation, leisurely tea drinked supermarket plastic bags and several ice cream brands detected excessive bacteria and the five profit flour into a carcinogenic door in the first half of2012. Pieces of safe food events make people see the scene which is dreadful to one’s mind. Food is people live to be hit by the most fundamental necessaries. People no longer shows solicitude for achievement of food enterprise, More sight begins to show solicitude for food problem such as being similar to enterprise product quality, environmental pollution, producing safety. People expect food enterprise protecting the rights and interests of consumers. The voice asking food enterprise to protect the rights and interests of consumers and to fulfil community responsibility’s is more and more high. Therefore, The food enterprise community responsibility relevance problem is paid fully close attention to. Academic circles wether enterprise fulfills community responsibility effect achievement aspect research or not is short. Chinese food enterprise inspects the same need of fulfilling the community responsibility based on a big analytical sample. The research on interrelation between enterprise take community responsibility and achievement has active significance.Based on stakeholder perspective, through creating evaluation index, using the correlation analysis and multiple linear regression ways analysising of the food corporate take social responsibility and fulfill its operating results. This article includes three parts:theoretical foundation, empirical design and empirical test.First of all, this paper clarifies the purpose and significance of the thesis and esystematicly reviews of the theory on corporate social responsibility and operating results in the current situation of the domestic and international. Based on the theory of social responsibility and the theory of interests, the paper defines of the food corporate social responsibility stakeholders.Secondly, after defining the concept of corporate social responsibility, stakeholder, the paper defines food corporate stakeholders on the basis of evaluation of the social responsibilities. Empirical design uses the total rate of return on assets and return on net assets as the evaluation of the results of operations.Finally, Using correlation analysis and multiple linear regression analysis method to analysis of2008-2011data of27enterprises selected food samples enterprise. The results of this study shows that food of corporate social responsibility to fulfill its positive correlation between the results of operations, This conclusion will be conducive to the promotion of food enterprises to actively fulfill their social responsibility.