上市公司社会责任对营运资金管理效率的影响研究
Research on the Influence of Social Responsibility of Listed Companies on the Ef-ficiency of Working Capital Management
摘要: 本文以我国制造业A股上市公司2017~2020年的数据为研究样本，采用多元线性回归模型方法，实证分析了社会责任对经营活动和理财活动营运资金管理效率的影响。研究发现，社会责任能够给理财活动和经营活动的营运资金管理效率带来显著的正向影响。经过稳健性检验发现上述结论仍然成立，基于上述结论，本文提出了几点建议，期望对于提高营运资金管理效率具有一定的现实意义。
Abstract: Based on the data of A-share listed companies in China’s manufacturing industry from 2017 to 2020, this paper uses multiple linear regression model to empirically analyze the impact of social respon-sibility on the efficiency of working capital management in business and financial activities. It is found that social responsibility can have a significant positive impact on the efficiency of working capital management of financial activities and business activities. Based on the above conclusions, this paper puts forward some suggestions, hoping to have a certain practical significance for im-proving the efficiency of working capital management.
文章引用：崔宇航, 胡文伟. 上市公司社会责任对营运资金管理效率的影响研究[J]. 应用数学进展, 2022, 11(9): 6700-6707. https://doi.org/10.12677/AAM.2022.119710

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