社会责任对制药企业财务绩效影响的实证研究

Yi Fu, Hong Yi
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引用次数: 0

摘要

加强医疗安全监管,必须严字当头,以最严谨的标准、最严格的监管、最严厉的处罚、最严肃的问责,强化统一性和权威性。本文选取2018-2022年医药制造业上市公司数据为样本,提出企业主动承担社会责任对其财务绩效影响的假设,并建立结构方程模型对假设进行验证。结果表明,企业社会责任对财务绩效的影响是不同的,对财务绩效的影响主要是履行对合作伙伴、股东和社会的社会责任。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
An Empirical Study on the Impact of Social Responsibility on Financial Performance of Pharmaceutical Manufacturing Enterprises
To strengthen the supervision of medical safety, we must be strict, with the most rigorous standards, the most stringent supervision, the most severe punishment, the most serious accountability, and strengthen unity and authority. This paper selects the data of pharmaceutical manufacturing listed companies from 2018 to 2022 as a sample, puts forward the hypothesis of the impact of enterprises ' active social responsibility on their financial performance, and establishes a structural equation model to verify the hypothesis. The results show that the impact of corporate social responsibility on financial performance is different, and the main impact on financial performance is to fulfill social responsibility to partners, shareholders and society.
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