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中文摘要：
以沪深两市679家上市公司为样本,建立了企业社会责任与企业竞争优势关系的概念模型,设定企业社会责任和企业竞争优势的评价指标,运用回归分析方法对两者关系进行了研究。结果表明,对于样本总体,企业社会责任总体指标对企业竞争优势具有显著的正向影响,但是分项指标没有全部通过显著性检验;对于按产业、地区和最终控制人类型划分的子样本,无论从总体指标还是细分指标来看,子样本之间均存在差异。
英文摘要：
Based on the 679 samples of listed companies in Shanghai and Shenzhen,this paper establishes a conceptual model between corporate social responsibility（CSR） and corporate competitive advantage（CCA） and sets the evaluation index in this regard as well as analyses the relationship between CSR and CCA by regression analysis.The results show that,on the overall level,CSR exerts significant positive effect on CCA.Otherwise,the sub-indicators do not pass the significance test entirely.As to the sub-samples,classified in line with industry,region and the ultimate controller type,there are some differences no matter in terms of the overall index or sub-indicators.
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