本文選題：創(chuàng)業(yè)板上市公司 + 社會(huì)責(zé)任報(bào)告　； 參考：《青島理工大學(xué)》2013年碩士論文

【摘要】：作為資本市場(chǎng)的重要組成部分，創(chuàng)業(yè)板主要由代表我國(guó)未來(lái)產(chǎn)業(yè)升級(jí)發(fā)展方向的高成長(zhǎng)性、高新技術(shù)產(chǎn)業(yè)公司構(gòu)成，它的健康發(fā)展對(duì)我國(guó)資本市場(chǎng)多元化建設(shè)和指導(dǎo)我國(guó)未來(lái)產(chǎn)業(yè)轉(zhuǎn)型具有重要作用，而作為創(chuàng)業(yè)板的基本組成部分，，創(chuàng)業(yè)板上市公司的行為也變得頗具研究?jī)r(jià)值。創(chuàng)業(yè)板上市公司社會(huì)責(zé)任報(bào)告披露作為自愿性信息披露行為，是對(duì)公司履行社會(huì)責(zé)任的重要揭示。它一方面有助于提高公司知名度，促使投資者更好的了解公司并做出較優(yōu)決策，另一方面也有助于公司與投資者溝通，進(jìn)一步促使公司履行社會(huì)責(zé)任，提高公司經(jīng)營(yíng)管理效率，有利于公司提升績(jī)效。因此研究創(chuàng)業(yè)板上市公司社會(huì)責(zé)任報(bào)告披露對(duì)績(jī)效的影響對(duì)公司管理協(xié)調(diào)社會(huì)責(zé)任與經(jīng)營(yíng)管理、完善創(chuàng)業(yè)板制度建設(shè)、維護(hù)創(chuàng)業(yè)板市場(chǎng)健康發(fā)展具有重要意義。 目前我國(guó)學(xué)者已經(jīng)著手對(duì)企業(yè)社會(huì)責(zé)任報(bào)告披露對(duì)績(jī)效產(chǎn)生的影響進(jìn)行研究并取得了一定成果，但選擇創(chuàng)業(yè)板上市公司作為樣本對(duì)象的研究還比較少。所以本文旨在對(duì)創(chuàng)業(yè)板上市公司社會(huì)責(zé)任報(bào)告披露行為和披露水平是否會(huì)對(duì)績(jī)效產(chǎn)生影響進(jìn)行嘗試性研究，從而提出建立建設(shè)社會(huì)責(zé)任披露制度的建議，為完善創(chuàng)業(yè)板制度提供參考。 本文主要研究了以下幾個(gè)方面的問(wèn)題： （1）基于利益相關(guān)者理論和企業(yè)生命周期理論，重新界定了創(chuàng)業(yè)板上市公司的社會(huì)責(zé)任。 （2）從自愿性信息披露和對(duì)揭示的公司社會(huì)責(zé)任履行情況兩方面對(duì)創(chuàng)業(yè)板上市公司社會(huì)責(zé)任報(bào)告披露對(duì)績(jī)效的影響機(jī)制進(jìn)行分析。 （3）結(jié)合我國(guó)構(gòu)建社會(huì)責(zé)任報(bào)告評(píng)價(jià)體系的情況和創(chuàng)業(yè)板上市公司披露社會(huì)責(zé)任報(bào)告的現(xiàn)狀，重新構(gòu)建了針對(duì)創(chuàng)業(yè)板上市公司的社會(huì)責(zé)任報(bào)告評(píng)分體系。 （4）實(shí)證檢驗(yàn)創(chuàng)業(yè)板上市公司社會(huì)責(zé)任報(bào)告披露行為和披露水平對(duì)公司績(jī)效的影響，并據(jù)此提出完善社會(huì)責(zé)任報(bào)告編制和披露的建議。
[Abstract]:As an important part of the capital market, the gem is mainly composed of high-growth companies, which represent the direction of industrial upgrading and development in the future. Its healthy development plays an important role in the diversification of China's capital market and guiding the future industrial transformation. As a basic part of the gem, the behavior of listed companies in gem has become of considerable research value. As a voluntary disclosure of information, the social responsibility report disclosure of listed companies on the gem is an important disclosure of corporate social responsibility. On the one hand, it helps to enhance the company's reputation, promote investors to better understand the company and make better decisions, on the other hand, it also helps the company to communicate with investors, further promote the company to fulfill its social responsibility, and improve the efficiency of the company's operation and management. It is good for the company to improve its performance. Therefore, it is of great significance to study the impact of social responsibility report disclosure on the performance of listed companies in the gem to coordinate the social responsibility and management of the company, to perfect the construction of the gem system and to maintain the healthy development of the gem market. At present, Chinese scholars have begun to study the impact of corporate social responsibility report disclosure on performance and have achieved certain results, but the research of choosing gem listed companies as the sample is still relatively small. Therefore, the purpose of this paper is to try to study whether the behavior and level of social responsibility disclosure of listed companies on the gem will have an impact on performance, so as to put forward the proposal of establishing a social responsibility disclosure system. In order to improve the gem system to provide reference. This paper mainly studies the following aspects: 1) based on stakeholder theory and enterprise life cycle theory, This paper redefines the social responsibility of listed companies on the gem. (2) from voluntary information disclosure and corporate social responsibility performance revealed two aspects of the gem listed companies social responsibility disclosure on the performance of the impact Based on the situation of China's construction of social responsibility report evaluation system and the current situation of gem listed companies disclosing social responsibility reports, This paper reconstructs the social responsibility report scoring system for the listed companies on the gem. (4) empirical test on the impact of the behavior and the level of disclosure of the social responsibility report on the performance of the listed companies on the gem. Based on this, the author puts forward some suggestions for perfecting the compilation and disclosure of social responsibility reports.
【學(xué)位授予單位】：青島理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F270;F275;F832.51

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本文編號(hào)：2009642