【摘要】：科學(xué)發(fā)展觀及社會和諧發(fā)展目標(biāo)的提出,要求社會各階層在實(shí)現(xiàn)經(jīng)濟(jì)效益的同時,要注重提高社會效益、承擔(dān)社會責(zé)任。因此國家在大力提高經(jīng)濟(jì)發(fā)展和完善資本市場時,也要求企業(yè)加大對環(huán)境保護(hù)、能源節(jié)約、產(chǎn)品質(zhì)量的提高、社區(qū)發(fā)展等的關(guān)注,以實(shí)現(xiàn)人與社會的和諧發(fā)展。2006年1月1日,我國新頒布的《公司法》中首次明確提出公司要“承擔(dān)社會責(zé)任”。 企業(yè)作為社會的主要成員,在社會效益目標(biāo)中起著舉足輕重的作用。我國上市公司對社會責(zé)任信息的披露狀況如何呢?公司披露的社會責(zé)任信息會對股價產(chǎn)生影響嗎?我國學(xué)者關(guān)于公司披露的社會責(zé)任信息與股價變動關(guān)系方面的研究較少,因此本文將通過建立社會責(zé)任貢獻(xiàn)指標(biāo),對企業(yè)所承擔(dān)的社會責(zé)任內(nèi)容進(jìn)行量化,運(yùn)用實(shí)證研究方法,驗(yàn)證我國上市公司投資者的決策是否會受到企業(yè)履行社會責(zé)任的影響,以了解我國企業(yè)承擔(dān)社會責(zé)任的現(xiàn)狀,并希望對各企業(yè)的利益相關(guān)者的決策有所幫助,同時提高社會各界對企業(yè)社會責(zé)任的關(guān)注及重視。 本文主要采用了統(tǒng)計分析法和實(shí)證研究方法,通過對上市公司2006年、2007年和2008年連續(xù)三年的數(shù)據(jù)進(jìn)行抽樣分析,以研究上市公司披露的社會責(zé)任信息與其股價之間的相關(guān)性。文章首先介紹了利益相關(guān)者理論,并以此理論為基礎(chǔ)對上市公司所承擔(dān)的社會責(zé)任對象進(jìn)行了劃分;然后根據(jù)2008年5月13日上交所發(fā)布的《通知》中提到的“每股社會貢獻(xiàn)值”,設(shè)計出能體現(xiàn)上市公司承擔(dān)相關(guān)利益者的社會責(zé)任指標(biāo),并對抽樣公司披露的會計年報中的數(shù)據(jù)進(jìn)行挖潛,以量化上市公司對相關(guān)利益者的社會責(zé)任貢獻(xiàn)信息;最后通過統(tǒng)計分析和回歸分析方法,了解上市公司披露社會責(zé)任信息的現(xiàn)狀,分析研究上市公司披露的社會責(zé)任信息與其股價之間的相關(guān)性。研究結(jié)果表明:上市公司的社會責(zé)任信息披露表現(xiàn)不好,我國投資者對企業(yè)披露的社會責(zé)任信息不關(guān)注,現(xiàn)階段我國上市公司披露的社會責(zé)任信息與其股價間的相關(guān)性不顯著,社會各階層的社會責(zé)任意識有待加強(qiáng)。就以上得出的結(jié)論對我國上市公司社會責(zé)任信息披露提出幾點(diǎn)建議,為公司社會責(zé)任信息披露的完善提供些許參考。
[Abstract]:The scientific concept of development and the goal of harmonious social development require all social strata to pay attention to the improvement of social benefits and undertake social responsibility while realizing economic benefits. Therefore, in order to achieve harmonious development between human beings and society, the state, while vigorously improving economic development and perfecting capital markets, also requires enterprises to pay more attention to environmental protection, energy conservation, improvement of product quality, community development, etc. On January 1, 2006, In the newly promulgated Company Law of our country, the company should bear social responsibility for the first time. As the main members of the society, enterprises play an important role in the goal of social benefits. How about the disclosure of social responsibility information by listed companies in China? Will corporate social responsibility information affect share prices? There are few researches on the relationship between corporate social responsibility information and stock price change, so this paper will quantify the content of corporate social responsibility by establishing social responsibility contribution index, and use empirical research method. In order to understand the current situation of corporate social responsibility in our country, the investors' decision of listed companies in China will be influenced by the corporate social responsibility, and it is hoped that it will be helpful to the decision of the stakeholders of each enterprise. At the same time, we should pay more attention to corporate social responsibility. This paper mainly adopts the statistical analysis method and the empirical research method to study the correlation between the social responsibility information disclosed by listed companies and their stock prices by sampling and analyzing the data of listed companies for three consecutive years in 2006, 2007 and 2008. Firstly, this paper introduces the stakeholder theory, and divides the social responsibility objects of listed companies on the basis of the theory. Then according to the "value of social contribution per share" mentioned in the notice issued by the Shanghai Stock Exchange on May 13, 2008, the author designs a social responsibility index that can reflect the relevant interests of listed companies. In order to quantify the social responsibility contribution information of listed companies to relevant stakeholders, the data in the accounting annual report disclosed by sampling companies are explored. Finally, through statistical analysis and regression analysis, To understand the current situation of social responsibility information disclosed by listed companies, and to analyze the correlation between the social responsibility information disclosed by listed companies and their stock prices. The results show that the performance of social responsibility information disclosure of listed companies is not good, the investors in our country do not pay attention to the social responsibility information disclosed by enterprises, and the correlation between the social responsibility information disclosed by listed companies and their stock prices is not significant at present. The consciousness of social responsibility of all social strata needs to be strengthened. Based on the above conclusions, some suggestions are put forward for the disclosure of social responsibility information of listed companies in China, which provides some references for the perfection of the disclosure of corporate social responsibility information.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：F275;F270;F832.51

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