摘 要
随着社会对企业社会责任（CSR）关注度的不断提升，企业如何在履行社会责任的同时实现财务目标成为重要议题。本研究旨在探讨企业社会责任与财务预算决策之间的关联性，基于利益相关者理论和资源基础理论，选取2015 - 2020年沪深A股上市公司为样本，运用多元回归分析方法进行实证检验。研究发现，企业社会责任投入对财务预算决策存在显著影响，具体表现为积极履行社会责任的企业更倾向于制定稳健且具有前瞻性的财务预算方案，在资本支出、成本控制及利润分配等方面体现出独特特征。创新之处在于将企业社会责任融入财务预算决策框架之中，突破传统仅关注短期财务指标局限，从长期价值创造视角出发构建二者关联模型。
关键词：企业社会责任 财务预算 关联性
Abstract
With the increasing attention of corporate social responsibility (CSR), how to achieve financial goals while fulfilling social responsibility has become an important issue. The purpose of this study is to explore the correlation between corporate social responsibility and financial budget decisions. Based on the stakeholder theory and resource-based theory, the Shanghai and Shenzhen A-share listed companies from 2015 to 2020 are selected as samples, and we use multiple regression analysis method to conduct empirical test. The study found that the CSR investment has a significant impact on the financial budget decisions, and the enterprises that actively fulfill their social responsibilities are more inclined to formulate prudent and forward-looking financial budget plans, showing unique characteristics in capital expenditure, cost control and profit distribution. The innovation lies in integrating corporate social responsibility into the financial budget decision-making fr amework, breaking through the traditional limitation of only focusing on short-term financial indicators, and constructing the two correlation models from the perspective of long-term value creation.
Keyword: Corporate Social Responsibility financial budget relevance
目 录
1绪论 5
1.1研究背景 5
1.2研究的意义与价值 5
1.3国内外研究现状综述 5
1.4研究方法与技术路线 6
2企业社会责任对财务预算的影响机制 6
2.1社会责任理念融入预算编制 6
2.2社会责任成本的预算考量 7
2.3社会责任绩效与预算调整 8
2.4预算资源配置的社会责任导向 8
3财务预算对企业社会责任实施的保障作用 9
3.1预算规划支撑社会责任项目 9
3.2预算控制确保责任目标实现 9
3.3预算监督促进责任信息披露 10
3.4预算激励推动责任文化形成 10
4企业社会责任与财务预算的协同优化路径 11
4.1构建社会责任导向的预算体系 11
4.2完善社会责任预算管理流程 12
4.3建立社会责任与预算评价指标 12
4.4推动二者融合发展的策略建议 13
5结论 13
参考文献 15
致谢 16
随着社会对企业社会责任（CSR）关注度的不断提升，企业如何在履行社会责任的同时实现财务目标成为重要议题。本研究旨在探讨企业社会责任与财务预算决策之间的关联性，基于利益相关者理论和资源基础理论，选取2015 - 2020年沪深A股上市公司为样本，运用多元回归分析方法进行实证检验。研究发现，企业社会责任投入对财务预算决策存在显著影响，具体表现为积极履行社会责任的企业更倾向于制定稳健且具有前瞻性的财务预算方案，在资本支出、成本控制及利润分配等方面体现出独特特征。创新之处在于将企业社会责任融入财务预算决策框架之中，突破传统仅关注短期财务指标局限，从长期价值创造视角出发构建二者关联模型。
关键词：企业社会责任 财务预算 关联性
Abstract
With the increasing attention of corporate social responsibility (CSR), how to achieve financial goals while fulfilling social responsibility has become an important issue. The purpose of this study is to explore the correlation between corporate social responsibility and financial budget decisions. Based on the stakeholder theory and resource-based theory, the Shanghai and Shenzhen A-share listed companies from 2015 to 2020 are selected as samples, and we use multiple regression analysis method to conduct empirical test. The study found that the CSR investment has a significant impact on the financial budget decisions, and the enterprises that actively fulfill their social responsibilities are more inclined to formulate prudent and forward-looking financial budget plans, showing unique characteristics in capital expenditure, cost control and profit distribution. The innovation lies in integrating corporate social responsibility into the financial budget decision-making fr amework, breaking through the traditional limitation of only focusing on short-term financial indicators, and constructing the two correlation models from the perspective of long-term value creation.
Keyword: Corporate Social Responsibility financial budget relevance
目 录
1绪论 5
1.1研究背景 5
1.2研究的意义与价值 5
1.3国内外研究现状综述 5
1.4研究方法与技术路线 6
2企业社会责任对财务预算的影响机制 6
2.1社会责任理念融入预算编制 6
2.2社会责任成本的预算考量 7
2.3社会责任绩效与预算调整 8
2.4预算资源配置的社会责任导向 8
3财务预算对企业社会责任实施的保障作用 9
3.1预算规划支撑社会责任项目 9
3.2预算控制确保责任目标实现 9
3.3预算监督促进责任信息披露 10
3.4预算激励推动责任文化形成 10
4企业社会责任与财务预算的协同优化路径 11
4.1构建社会责任导向的预算体系 11
4.2完善社会责任预算管理流程 12
4.3建立社会责任与预算评价指标 12
4.4推动二者融合发展的策略建议 13
5结论 13
参考文献 15
致谢 16
