关键词: DEA-Tobit分析, 企业社会责任投入, 企业绩效

Abstract: From the perspective of input and output, the DEA-Tobit method is used to improve the corporate social responsibility input and corporate performance layer by layer, and the maximum likelihood estimation of the optimal solution is verified according to the DEA censored data. The empirical analysis of corporate social responsibility performance of listed manufacturing companies in Shanghai and Shenzhen stock market shows that the overall investment in corporate social responsibility optimization has more obvious fluctuation characteristics than the amount of corporate social responsibility. Meanwhile, corporate philanthropic responsibility input has more obvious fluctuation than corporate ethical responsibility in the improvement of corporate performance.

Key words: DEA-Tobit analysis, Corporate social responsibility input, Corporate performance