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论文类型：会议论文

发表时间：2016-01-01

收录刊物：CPCI-SSH

页面范围：205-211

关键字：Listed Companies; Social Responsibility; Financial Management Target; Energy Corporations

摘要：This paper researches 50 Chinese energy listed companies from 2007 to 2014, inspects the relationship between CSR (corporate social responsibility) and financial management target. The results shows that, first, when accounting index and market index serve as explained variable, fulfilling responsibility of shareholder, creditor and government would promote enterprise to realize financial goals. Second, when accounting index serves as explained variable, fulfilling responsibility of consumer would have negative impact on short-term financial performance but have a positive role in promoting market index.