摘要：摘要：为评价企业履行社会责任对财务竞争力影响、以广东省424家制造业A股上市公司数据为研究对象，以 2020年数据，从盈利能力、偿债能力、经营能力、发展能力和创新能力等5个方面进行构律财务竞争力指标体系，运用储值决结合多元线件回归模型建立企业履行社会责任与财务竞争力相关性模型，借助 SPSS 软件进行实证分析。研究结果表明制造业企业对社会责任履行与企业财务竞争力呈显著正相关，企业社会责任的履行可以有效地提升财务竞争力，制造业企业应当履行社会责任，强化社会责任创新能力，来提升企业财务竞争力。
Abstract: In order to evaluate the impact of corporate social responsibility on financial competitiveness, this paper takes the data of 424 A-share listed companies in manufacturing industry in GuangdongProvince as the research object, and uses the data of 2020 to build a financial competitiveness index system from five aspects, including profitability, solvency, business ability, development ability and innovation ability, and uses entropy method and multiple linear regression model to establish a correlation model between corporate social
responsibility and financial competitiveness, SPSS software is used for empirical analysis. The research results show that the performance of social responsibility of manufacturing enterprises is significantly positively related to the financial competitiveness of enterprises. The performance of corporate social responsibility can effectively enhancefinancial competitiveness. Manufacturing enterprises should perform social responsibility and strengthen the innovation ability of social responsibility to enhance the financial competitiveness of enterprises.