| 企业社会责任与企业信用风险评估——基于利益相关者视角的Logistic模型创新 |
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| 引用本文：雷 辉，赵士琛.企业社会责任与企业信用风险评估——基于利益相关者视角的Logistic模型创新[J].湖南大学学报社会科学版,2019,(2):88-95 |
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| 中文摘要:在研究过程中，主要以理论为基础，对企业社会责任与企业经济之间的关联性进行了分析，并从相关利益主体视角出发构建企业社会责任因子，在考虑企业社会责任经济后果时滞性的前提下结合财务因子，构建了创新的Logistic模型。采用我国沪深A股上市公司战略性新兴产业中五大产业2013—2017年的数据，构建了分行业logistic回归模型，研究发现模型均具有良好的拟合效果，且企业社会责任各因子均对企业信用风险有重要影响。创新的Logistic模型具有较高的准确度，可以有效提高债权人对企业进行信用风险评估的判别能力，规避风险。 |
| 中文关键词:企业社会责任 信用风险评估 利益相关者 Logistic模型 |
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| Corporate Social Responsibility and Corporate Credit Risk Assessment——Logistic Model Innovation Based on Stakeholder Perspective |
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| Abstract:Based on a full examination of the impact of corporate social responsibility on corporate economic consequences, this paper builds a corporate social responsibility factor based on a stakeholder perspective, and builds on the premise of considering the time-delay of corporate social responsibility and financial factors to construct innovative Logistic model. This paper adopts the 2013-2017 data of the five major industries in the strategic emerging industries of China's Shanghai and Shenzhen A-share listed companies to construct an industry-specific logistic regression model. The study found that the models all have good fitting results, and all factors of corporate social responsibility are correct. Corporate credit risk has an important impact. The innovative Logistic model has a high degree of accuracy, which can effectively improve the creditor's ability to discriminate the company's credit risk assessment and avoid risks. |
| keywords:corporate social responsibility credit risk assessment stakeholder logistic model |
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