發(fā)布時(shí)間：2018-11-08 20:31

【摘要】：公司生產(chǎn)經(jīng)營(yíng)的主要目的在于獲取經(jīng)濟(jì)利益,所以由于公司曾經(jīng)一度不斷追求自身的股東利益最大化,不考慮隨之引起的環(huán)境資源的污染和浪費(fèi)、員工的安全和健康問(wèn)題、產(chǎn)品質(zhì)量問(wèn)題、社區(qū)的和諧問(wèn)題等。從社會(huì)角度來(lái)講,隨著這些問(wèn)題逐漸成為目前整個(gè)社會(huì)關(guān)注的話題,公司對(duì)社會(huì)責(zé)任的承擔(dān)和履行已經(jīng)受到外界政府、社會(huì)相關(guān)團(tuán)體、媒體、消費(fèi)者等的重視。從國(guó)家政府角度來(lái)講,為了加強(qiáng)公司對(duì)社會(huì)責(zé)任的承擔(dān)的意識(shí),政府及相關(guān)機(jī)構(gòu)也陸續(xù)頒布了相應(yīng)的法律法規(guī)。如：?jiǎn)T工方面的《勞動(dòng)法》、購(gòu)買者方面的《消費(fèi)者權(quán)益保護(hù)法》、環(huán)境保護(hù)方面的《環(huán)境保護(hù)法》等等。從這兩個(gè)角度上看,促進(jìn)我國(guó)社會(huì)責(zé)任的發(fā)展意識(shí)正在提高。本文以制造業(yè)中十個(gè)行業(yè)為研究對(duì)象,即電氣機(jī)械及器材、非金屬礦物、儀器儀表、通用設(shè)備、專用設(shè)備、食品、醫(yī)藥、農(nóng)副食品加工以及酒、飲料和制造茶等。以2011-2013年潤(rùn)靈環(huán)球(RSK)根據(jù)上市公司每年發(fā)布的社會(huì)責(zé)任報(bào)告評(píng)級(jí)得分為研究樣本,并提出三個(gè)相關(guān)假設(shè)。以公司社會(huì)責(zé)任信息披露水平作為被解釋變量,以公司市場(chǎng)占有率作為解釋變量,通過(guò)描述統(tǒng)計(jì)分析、相關(guān)性分析以及多元線性回歸以檢驗(yàn)：企業(yè)市場(chǎng)地位的提高或下降是否會(huì)促進(jìn)企業(yè)社會(huì)責(zé)任信息披露的水平的提高或下降?市場(chǎng)地位較高的企業(yè)是否對(duì)社會(huì)責(zé)任信息披露質(zhì)量水平的影響更大?不同行業(yè)之間是否具有差異性,食品飲料及醫(yī)藥行業(yè)是否更能強(qiáng)化這兩者之間的關(guān)系?通過(guò)實(shí)證研究結(jié)果表明：(1)在國(guó)內(nèi),社會(huì)責(zé)任信息披露的總體水平不高但正在逐漸提高。市場(chǎng)地位越高的企業(yè)社會(huì)責(zé)任披露質(zhì)量水平越高,相反,市場(chǎng)地位不高的企業(yè)社會(huì)責(zé)任信息披露質(zhì)量水平越低。(2)市場(chǎng)地位較高的企業(yè)對(duì)社會(huì)責(zé)任信息披露質(zhì)量水平的影響更大。(3)食品飲料及醫(yī)藥行業(yè)比非食品飲料及醫(yī)藥行業(yè)更能強(qiáng)化這兩者之間的關(guān)系。本文的主要研究貢獻(xiàn)在于在目前消費(fèi)者對(duì)產(chǎn)品的關(guān)注焦點(diǎn)的轉(zhuǎn)變下,討論了消費(fèi)者投票決定的企業(yè)市場(chǎng)地位是否影響企業(yè)對(duì)社會(huì)責(zé)任信息水平的披露,與這兩類產(chǎn)業(yè)的進(jìn)一步比較效果之間的差異,對(duì)社會(huì)責(zé)任信息披露的實(shí)證研究提供了新的視角。本文的不足主要在于基于本文的篇幅沒(méi)有進(jìn)一步、全面從多方面角度驗(yàn)證兩者的關(guān)系,以期待在今后在各方面進(jìn)一步分析社會(huì)責(zé)任信息披露與市場(chǎng)地位之間的關(guān)系。
[Abstract]:The main purpose of the company's production and operation is to obtain economic benefits. Therefore, because the company has been constantly pursuing the maximization of its shareholders' interests, it does not consider the consequent pollution and waste of environmental resources, the safety and health of its employees. Product quality issues, community harmony issues, etc. From the social point of view, with these issues gradually become the topic of concern to the whole society, the commitment and performance of corporate social responsibility has been paid attention by the outside government, social groups, media, consumers and so on. From the point of view of the national government, in order to strengthen the sense of corporate social responsibility, the government and related institutions have promulgated the corresponding laws and regulations one after another. For example: Labor Law for employees, Consumer Protection Law for buyers, Environmental Protection Law for Environmental Protection and so on. From these two angles, the development consciousness of promoting our country's social responsibility is improving. In this paper, ten industries in the manufacturing industry, namely, electrical machinery and equipment, non-metallic minerals, instrumentation, general equipment, special equipment, food, medicine, agricultural food processing, as well as wine, beverage and tea, are studied. Based on the ratings of listed companies' annual social responsibility reports, Runling Global (RSK) from 2011 to 2013 was a sample and made three relevant assumptions. Taking the level of corporate social responsibility information disclosure as the explanatory variable and the market share of the company as the explanatory variable, through describing the statistical analysis, Correlation analysis and multiple linear regression to test: whether the improvement or decline of corporate market position will promote the level of corporate social responsibility information disclosure higher or lower? Does a company with a higher market position have a greater impact on the quality of social responsibility information disclosure? Are there differences between different industries, and can the food, beverage and pharmaceutical industries strengthen the relationship between the two? The empirical results show that: (1) in China, the overall level of social responsibility information disclosure is not high but is gradually improving. The higher the market position, the higher the quality of corporate social responsibility disclosure. (2) the higher the market position, the lower the quality level of corporate social responsibility information disclosure. (2) the higher the market position, the greater the influence on the quality level of social responsibility information disclosure. (3) the food, beverage and medicine industry has more influence on the quality of social responsibility information disclosure than non-food industry. The beverage and pharmaceutical industries can strengthen the relationship between the two. The main contribution of this paper is to discuss whether the corporate market position decided by consumer vote affects the disclosure of CSR information level under the change of consumers' focus on products. The difference between the two industries provides a new perspective for the empirical research on the disclosure of social responsibility information. The main deficiency of this paper is that the relationship between social responsibility information disclosure and market position can be further analyzed in all aspects in the future. It is based on the fact that the length of this paper has not been further developed and the relationship between the two has been fully verified from various angles in order to further analyze the relationship between social responsibility information disclosure and market position.
【學(xué)位授予單位】：南京財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F275

【引證文獻(xiàn)】

相關(guān)會(huì)議論文 前1條

1 張曉潔;朱衛(wèi)東;;企業(yè)社會(huì)責(zé)任信息披露與企業(yè)市場(chǎng)地位關(guān)系研究——來(lái)自食品飲料行業(yè)的經(jīng)驗(yàn)數(shù)據(jù)[A];中國(guó)會(huì)計(jì)學(xué)會(huì)高等工科院校分會(huì)2010年學(xué)術(shù)年會(huì)論文集[C];2010年

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本文編號(hào)：2319610