本文關(guān)鍵詞： 企業(yè)社會責(zé)任 財務(wù)績效 能源企業(yè)　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著"可持續(xù)發(fā)展","綠色發(fā)展"概念的出現(xiàn),人們對企業(yè)的要求不單單重視經(jīng)濟(jì)效益,社會公眾越來越重視企業(yè)社會責(zé)任,同時企業(yè)也離不開社會責(zé)任帶來的長遠(yuǎn)利益。能源行業(yè)涉及煤炭、石油石化、天然氣和能源設(shè)備與服務(wù),還涉及新能源概念,在眾多行業(yè)中,能源行業(yè)不僅為國家發(fā)展做出巨大貢獻(xiàn),還能帶動其他行業(yè)的發(fā)展。能源行業(yè)與人們?nèi)粘Ｉ蠲芮邢嚓P(guān),同時能源企業(yè)也是對環(huán)境污染最為嚴(yán)重的企業(yè),所以能源企業(yè)履行社會責(zé)任的好壞直接關(guān)乎著自然資源與民生水平。關(guān)于企業(yè)社會責(zé)任對財務(wù)績效影響研究已經(jīng)取得很多研究成果,有值得借鑒的相關(guān)結(jié)論,但是針對能源企業(yè)研究的較少或是不全面,同時國內(nèi)關(guān)于能源企業(yè)社會責(zé)任對財務(wù)績效影響研究,大多數(shù)文獻(xiàn)支持企業(yè)社會責(zé)任對財務(wù)績效是正相關(guān),但并未形成統(tǒng)一的定論。根據(jù)以上因素,針對我國能源企業(yè)研究企業(yè)社會責(zé)任對財務(wù)績效影響。分析能源企業(yè)發(fā)布社會責(zé)任報告的現(xiàn)狀,呈現(xiàn)出不理想的狀態(tài);通過實證研究,以期達(dá)到更正企業(yè)對社會責(zé)任的誤區(qū),同時文章提出建議希望能幫助企業(yè)結(jié)合自身存在的不足,尋求解決辦法,積極履行社會責(zé)任。文章從利益相關(guān)者角度出發(fā),分析能源企業(yè)社會責(zé)任對財務(wù)績效影響。選取65家能源企業(yè)作為樣本,基于2013年-2015年能源企業(yè)數(shù)據(jù),通過SPSS檢驗企業(yè)社會責(zé)任對財務(wù)績效影響。研究結(jié)果表明:能源企業(yè)履行股東責(zé)任對當(dāng)期財務(wù)績效正相關(guān)且顯著;能源企業(yè)前期的股東、債權(quán)人、政府,環(huán)境責(zé)任對當(dāng)期財務(wù)績效正相關(guān)且顯著;能源企業(yè)社會責(zé)任對財務(wù)績效的影響具有滯后性;總體來看,企業(yè)履行社會責(zé)任能提高財務(wù)績效。
[Abstract]:With the emergence of the concept of "sustainable development" and "green development", people do not only attach importance to economic benefits, but also pay more and more attention to corporate social responsibility. The energy industry involves coal, petroleum and petrochemical, natural gas and energy equipment and services, as well as new energy concepts, in many industries. The energy industry not only contributes greatly to the development of the country, but also promotes the development of other industries. The energy industry is closely related to people's daily lives, and energy enterprises are also the enterprises that cause the most serious environmental pollution. Therefore, the performance of social responsibility of energy enterprises is directly related to the level of natural resources and people's livelihood. Many research results have been made on the impact of corporate social responsibility on financial performance, and there are relevant conclusions worth learning. However, the research on energy enterprises is less or not comprehensive, and the domestic research on the impact of energy corporate social responsibility on financial performance, most of the literature supports that corporate social responsibility is positively related to financial performance. According to the above factors, this paper studies the impact of CSR on financial performance of energy enterprises in China, analyzes the current situation of CSR reports issued by energy companies, and presents an unsatisfactory state. In order to correct the misunderstanding of corporate social responsibility, the article puts forward some suggestions in the hope that it can help enterprises to solve their own shortcomings, and actively fulfill their social responsibility. This paper analyzes the impact of energy corporate social responsibility on financial performance. 65 energy companies are selected as samples, based on the data of energy enterprises from 2013 to 2015. The research results show that: the performance of shareholders' responsibility is positively correlated with the current financial performance of energy enterprises, and the shareholders, creditors, and governments of energy enterprises in the early stage are positively related to the financial performance of the current period. Environmental responsibility has a positive correlation with current financial performance; the impact of energy corporate social responsibility on financial performance is lagging; in general, corporate social responsibility can improve financial performance.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.2;F406.7;F270

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