Researches On The Influence Of Small And Medium-sized Enterprises Cash Flow Of Corporate Social Responsibility From The Viewpoint Of Enterprise Life Cycle

The concept of Corporate social responsibility (CSR, Corporate Social Responsibility)has experienced nearly a hundred years. At present, many research about the main influencefactors of social responsibility performance of the enterprise are focus on the large listingcorporation. However, the small and medium-sized enterprise because of its wide distribution,mode of operation is flexible and changeable, become the main body of China’s steady andfast economic growth. Whether they can fulfill their social responsibilities timely and actively,are about harmonious development and orderly growth and social concerns of the economy.Under such a background, this paper based on the enterprise life cycle theory, in-depthstudy of the different stages of the life cycle, and the influence factors of social responsibilityperformance of small and medium-sized enterprises. The main research contents andachievements:(1) For all observations are descriptive statistical analysis according to the differentstages of the life cycle.(2) The establishment of multiple linear regression model, calculated respectively indifferent stages of the life cycle of cash for the impact of corporate social responsibilityvariable flow characteristics.(3) We should establish special evaluation index for small and medium-sized corporatesocial responsibility behavior, avoid taking the irrationality of the same index and largeenterprises.