营运资金管理在企业社会责任履行中的角色研究 -财务管理专业

摘要

全球经济一体化和市场竞争加剧使得企业社会责任（CSR）成为衡量企业竞争力的关键指标。企业在追求利润的同时，也重视社会、环境和伦理表现。本文首先概述了研究背景、意义和目的，并综述了相关研究现状。第二章定义了营运资金管理的重要性，并构建了CSR的理论框架。第三章和第四章分析了营运资金管理对企业社会责任的直接和间接影响，包括资金流动性、成本控制、风险管理和信息透明度等方面。第五章提出了增强营运资金管理的建议，旨在提高资金效率和降低风险，同时促进CSR的履行。结论部分总结了研究发现，并对未来研究方向提出展望，为企业提供了营运资金管理策略，并为学术界提供了新视角。

关键词：营运资金管理；企业社会责任；直接作用；间接作用

RESEARCH ON THE ROLE OF WORKING CAPITAL MANAGEMENT IN THE FULFILLMENT OF CORPORATE SOCIAL RESPONSIBILITY

ABSTRACT

The integration of global economy and the intensification of market competition make corporate social responsibility (CSR) become the key index to measure the competitiveness of enterprises. While pursuing profit, companies also value social, environmental and ethical performance. This paper first summarizes the background, significance and purpose of the research, and summarizes the relevant research status. Chapter 2 defines the importance of working capital management and constructs the theoretical fr amework of CSR. Chapter 3 and Chapter 4 analyze the direct and indirect impact of working capital management on CSR, including capital liquidity, cost control, risk management and information transparency. Chapter 5 provides suggestions for enhancing working capital management to improve capital efficiency and reduce risk, while facilitating CSR performance. In the conclusion part, the research findings are summarized, and the future research direction is proposed, which provides working capital management strategies for enterprises and a new perspective for the academic community.

KEY WORDS：Working Capital Management; Corporate Social Responsibility; Direct Action; Indirect Action

摘要 I

ABSTRACT II

第1章绪论 1

第2章营运资金管理与企业社会责任理论 2

2.1 营运资金管理的定义 2

2.2 营运资金管理的重要性 2

2.3 企业社会责任的理论框架 2

第3章营运资金管理对企业社会责任履行的直接作用机制 4

3.1 资金流动性与短期偿债能力 4

3.2 成本控制与资源利用效率 4

3.3 风险管理与社会责任稳定性 4