近年来，为了实现经济高速稳定增长，许多企业开始积极响应万众创新的战略口号。同时，部分公司在解决了内部管理相关问题后，开始关注应该承担的社会责任，以寻求更好的发展。国内外很多学者就二者对于企业价值的影响做了许多研究，在此基础上，本文以沪深两市金属非金属制造业上市公司为研究对象，通过多元回归分析，得出了企业发展过程中社会责任、研发投入和企业价值之间的相互作用关系。结果表明，研发投入与企业价值呈正相关，同时企业履行社会责任在此过程中起到促进作用。因此，社会责任应当被更多企业重视起来，以提升公司的竞争力，促进公司价值的增长。本文最后，就如何均衡研发创新投入与对社会责任相关活动的投入提出了建议。
目录
摘要I关键词I
AbstractI
引言
一、引言1
二、文献综述1
（一）社会责任1
1.社会责任的概念 1
2．社会责任对企业价值的影响1
（二）研发投入2
1．研发投入的重要性 2
2．研发投入对企业价值的影响2
（三）企业价值2
1．企业价值评估方法 2
2．企业价值影响因素2
（四）研发投入、社会责任和企业价值3
1．研发投入作为中介 3
2．研发投入是社会责任的结果3
三、理论基础4
（一）创新理论4
（二）利益相关者理论4
（三）企业社会责任理论4四、研究设计4
（一）研究假设4
（二） 样本选择和数据来源5（三）变量选择6
1．被解释变量 6
2．解释变量6
2．控制变量6
（四）回归模型6
五、实证检验结果与分析6（一）描述性统计7
（二）相关性分析7
（三）多元线性回归结果8
六、 研究结论和建议9（一）研究结论9
（二）对策和建议9
致谢10
参考文献10
图1研发投入、社会责任逐年变化表7
表1 变量说明表6
表2 描述性统计7 *景先生毕设|www.jxszl.com +Q: #351916072# 

表3 相关性分析8
表4 多元回归分析结果8
研发投入、社会责任承担对企业价值的影响
——以金属非金属制造业为例
The influence of R&D investment and social responsibility on enterprise value：Taking metal nonmetallic manufacturing industry as an example
Student majoring in accounting WuLin
Tutor JiangTao
Abstract：In recent years, in order to achieve rapid and stable economic growth, many enterprises began to respond positively to the strategic slogan of innovation. At the same time, some companies in the resolution of internal management, began to pay attention to the social responsibility should be undertaken, in order to seek better development. Many scholars at home and abroad have done an indepth study on the impact of the two on the value of the company, on the basis of which, this paper takes the Shanghai and Shenzhen Ashare manufacturing companies as the research object, through the multivariate regression analysis, obtains the enterprise development process social responsibility, the R & amp; d investment and the enterprise value interaction relationship. The results show that R & amp; d investment is positively correlated with enterprise value, while social responsibility plays a catalytic role in this process. Therefore, social responsibility should be valued by more enterprises in order to enhance the value of the Company and promote economic development. At the end of this paper, some suggestions and methods are put forward on how to balance the investment of R & amp; d input with social responsibility.
Key words: Social Responsibility; R&D Investment; Enterprise Value
引言

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