Research On The Relationship Among Enterprise Scale,Social Responsibility And Performance

Along with the rapid development of economy,many enterprises blindly pursuing economic benefits and ignore the should undertake corresponding social responsibility,triggered a series of social problems,such as economy problems,environmental problems and social problems,has a bad influence on the development of a harmonious society.As a for-profit organization,the pursuit of economic benefits has always been unquestionable,but it should be viewed in the long-term rather than in the present.Corporate social responsibility will bring enterprises directly or indirectly,short-term or long-term earnings,to create a good social image for the enterprise,and improve enterprise performance,promote the enterprise sustainable development.Of course,the relationship between corporate social responsibility and performance is not one-way,they are mutually reinforcing.Enterprises scale have a certain influence on the social responsibility,the larger enterprise economic strength is stronger,and more public opinion supervision,to perform the social responsibility of enterprises play a role,so compared to smaller companies,large enterprise bear the social responsibility of the situation may be better;At the same time,the relationship between social responsibility and performance is different for enterprises of different scale,and the size of enterprises has a certain regulating effect on the relationship between them.In this paper,the related literature at home and abroad were summarized,the analysis of the current academic research in this aspect,combining normative research and empirical research to analysis the relationship among enterprise scale,social responsibility and performance.In this paper,the indexes are selected from the three aspects of financial performance,operating performance and development performance,and use the principal component analysis method to synthesize the indicators to replace the enterprise performance;Selected from the perspective of stakeholders,shareholders,creditors,employees,suppliers,customers,government and social public welfare in seven aspects on behalf of the index and use the principal component analysis to represent the situation of the enterprises to fulfill social responsibility;With total assets at the end of the natural logarithm method to measure the enterprise scale,by building multivariate regression model,to A-share manufacturing listed companies during 2014-2016 data as the research object in China to study the relationship among them.The results show that the scale has certain influence on the corporate social responsibility,and the relationship between social responsibility and performance will be different.The expansion of enterprise scale enhances thepositive relationship between social responsibility and performance.The results basically confirm the theoretical hypothesis of this paper.Finally,based on the empirical results of this paper,the author puts forward relevant suggestions,and points out the shortcomings of this paper and the future research directions.