本文選題：電力企業(yè) + 社會(huì)責(zé)任�。� 參考：《華北電力大學(xué)》2017年碩士論文

【摘要】：自2006年深圳交易所制定并發(fā)布了《上市公司社會(huì)責(zé)任指引》公告以來(lái),我國(guó)政府陸續(xù)出臺(tái)了一系列關(guān)于要求現(xiàn)代企業(yè)自覺(jué)履行并自覺(jué)披露社會(huì)責(zé)任履行情況的規(guī)章條例,這一系列條文的出臺(tái)都體現(xiàn)著政府對(duì)企業(yè)履行社會(huì)責(zé)任的重視。政府之所以如此重視企業(yè)對(duì)社會(huì)責(zé)任的履行,原因之一在于企業(yè)是社會(huì)成員之一,在享受收益的同時(shí)也應(yīng)該為企業(yè)做出貢獻(xiàn);原因之二在于企業(yè)履行社會(huì)責(zé)任實(shí)際上是一種多方互惠的行為,企業(yè)在對(duì)各利益相關(guān)者履行社會(huì)責(zé)任的同時(shí)會(huì)對(duì)所處的經(jīng)營(yíng)環(huán)境起到一定的改善作用,降低企業(yè)所面臨的風(fēng)險(xiǎn),有利于企業(yè)的長(zhǎng)遠(yuǎn)發(fā)展。目前,國(guó)外學(xué)者在針對(duì)企業(yè)社會(huì)責(zé)任的研究主要集中在對(duì)評(píng)價(jià)體系構(gòu)建方面,較少通過(guò)實(shí)證分析的研究驗(yàn)證結(jié)論以及履行社會(huì)責(zé)任所能帶來(lái)的回報(bào)。在財(cái)務(wù)風(fēng)險(xiǎn)研究方面,在財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)和財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警方面建立不少評(píng)價(jià)的模型體系,且這些研究也大都僅僅指向于財(cái)務(wù)風(fēng)險(xiǎn)本身的研究,很少將財(cái)務(wù)風(fēng)險(xiǎn)的評(píng)價(jià)與社會(huì)責(zé)任的履行進(jìn)行結(jié)合�；诖�,本文從履行社會(huì)責(zé)任角度來(lái)探討我國(guó)上市電力企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)問(wèn)題。本文重點(diǎn)對(duì)電力企業(yè)社會(huì)責(zé)任的履行與財(cái)務(wù)風(fēng)險(xiǎn)相關(guān)性進(jìn)行研究。首先,通過(guò)對(duì)相關(guān)課題和文獻(xiàn)的研究,在對(duì)利益相關(guān)者理論的充分理解和研究的基礎(chǔ)上,以利益相關(guān)者理論為指導(dǎo),對(duì)電力企業(yè)股東、債權(quán)人、員工、客戶(hù)、政府、社會(huì)公益和環(huán)境七方面社會(huì)責(zé)任的履行情況進(jìn)行評(píng)價(jià)。然后,根據(jù)電力企業(yè)特點(diǎn)建立電力企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)評(píng)價(jià)模型。最后,在對(duì)社會(huì)責(zé)任與財(cái)務(wù)風(fēng)險(xiǎn)關(guān)系理論研究的基礎(chǔ)上,提出研究假設(shè),通過(guò)對(duì)樣本數(shù)據(jù)進(jìn)行回歸分析對(duì)假設(shè)進(jìn)行驗(yàn)證,并得出研究結(jié)論:(1)企業(yè)履行社會(huì)責(zé)任與財(cái)務(wù)風(fēng)險(xiǎn)具有相關(guān)性;(2)企業(yè)履行社會(huì)責(zé)任與企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)負(fù)相關(guān),即社會(huì)責(zé)任的履行能夠有效降低企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)。本文的研究豐富了企業(yè)社會(huì)責(zé)任與財(cái)務(wù)風(fēng)險(xiǎn)領(lǐng)域相關(guān)的研究,能夠引到企業(yè)更好地履行相應(yīng)的社會(huì)責(zé)任。由于本文僅局限于對(duì)電力企業(yè)的研究,模型的構(gòu)建和確定的權(quán)重僅針對(duì)電力企業(yè),其他類(lèi)型企業(yè)的相關(guān)分析還有待未來(lái)進(jìn)一步研究。
[Abstract]:Since the Shenzhen Stock Exchange formulated and issued the "guidelines on Social responsibility of listed companies" in 2006, the Chinese government has successively issued a series of rules and regulations that require modern enterprises to conscientiously fulfill and disclose their social responsibility performance. The introduction of this series of provisions reflects the government's emphasis on corporate social responsibility. One of the reasons why the government attaches so much importance to the implementation of corporate social responsibility lies in that the enterprise is one of the members of the society and should also contribute to the enterprise while enjoying the benefits. The second reason lies in the fact that the corporate social responsibility is actually a kind of mutual-benefit behavior. When the enterprise performs its social responsibility to the stakeholders, it will play a certain role in improving the business environment and reducing the risks faced by the enterprise. It is good for the long-term development of enterprises. At present, foreign scholars' research on corporate social responsibility mainly focuses on the construction of evaluation system, and rarely through empirical analysis to verify the conclusions and the return that can be brought by fulfilling social responsibility. In the aspect of financial risk research, a lot of evaluation model systems are established in financial risk assessment and financial risk early warning, and most of these studies only point to the study of financial risk itself. Financial risk assessment is rarely combined with social responsibility performance. Based on this, this paper discusses the financial risk of listed electric power enterprises in China from the perspective of fulfilling social responsibility. This paper focuses on the performance of social responsibility of electric power enterprises and the correlation between financial risks. First of all, through the research of related topics and literature, on the basis of the full understanding and research of stakeholder theory, with the guidance of stakeholder theory, the power enterprise shareholders, creditors, employees, customers, the government, the power enterprise shareholders, creditors, employees, customers, government, The performance of social responsibility in social welfare and environment is evaluated. Then, according to the characteristics of electric power enterprises, the financial risk evaluation model is established. Finally, on the basis of the theoretical research on the relationship between social responsibility and financial risk, the research hypothesis is put forward, and the hypothesis is verified by regression analysis of sample data. The conclusions are as follows: (1) corporate social responsibility is correlated with financial risk; (2) corporate social responsibility is negatively correlated with corporate financial risk, that is, the performance of social responsibility can effectively reduce the financial risk of enterprise. The research in this paper enriches the research on corporate social responsibility and financial risk, which can lead to the better performance of corporate social responsibility. Since this paper is limited to the study of electric power enterprises, the construction and determination of the weight of the model is only for the power enterprises, and the related analysis of other types of enterprises is still to be further studied in the future.
【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F270;F406.7;F426.61

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