本文選題：社會(huì)責(zé)任 + 財(cái)務(wù)績(jī)效　； 參考：《中國礦業(yè)大學(xué)》2017年碩士論文

【摘要】：構(gòu)建和諧社會(huì),走可持續(xù)發(fā)展道路是近年來我國經(jīng)濟(jì)社會(huì)發(fā)展的主題,但是部分企業(yè)在片面追求經(jīng)濟(jì)利潤最大化的同時(shí),忽略了對(duì)利益相關(guān)者所應(yīng)承擔(dān)的責(zé)任,2017年的3·15晚會(huì)上央視曝光了互動(dòng)百科、科視公司、無印良品等多家公司在產(chǎn)品質(zhì)量、虛假宣傳和售后服務(wù)等方面存在的問題,也反映出了我國有些企業(yè)社會(huì)責(zé)任缺失嚴(yán)重,這個(gè)現(xiàn)象已經(jīng)引發(fā)政府、公眾、投資者等利益相關(guān)者和學(xué)者的關(guān)注。由于履行社會(huì)責(zé)任需要付出一定的成本,這就使得很多企業(yè)想了解履行社會(huì)責(zé)任是否會(huì)影響企業(yè)的績(jī)效?會(huì)對(duì)財(cái)務(wù)績(jī)效產(chǎn)生怎樣的影響?這種影響是否存在一定滯后性?不同市場(chǎng)競(jìng)爭(zhēng)程度下的企業(yè)履行社會(huì)責(zé)任對(duì)財(cái)務(wù)績(jī)效的影響是否存在差異?對(duì)于這些問題的解答,將會(huì)有助于企業(yè)積極履行社會(huì)責(zé)任,為管理者、決策者做社會(huì)責(zé)任履行的決策提供理論依據(jù),基于這樣的情況,本文所做的研究具有重要的理論意義和現(xiàn)實(shí)意義。本文梳理了國內(nèi)外專家學(xué)者關(guān)于社會(huì)責(zé)任、財(cái)務(wù)績(jī)效、市場(chǎng)競(jìng)爭(zhēng)的相關(guān)研究,依據(jù)社會(huì)責(zé)任理論、利益相關(guān)者理論、市場(chǎng)競(jìng)爭(zhēng)理論、社會(huì)契約理論等相關(guān)理論,分析社會(huì)責(zé)任對(duì)財(cái)務(wù)績(jī)效的影響機(jī)理。本文選取了“2016年中國企業(yè)500強(qiáng)”中滬深上市的企業(yè)2011年到2015年的數(shù)據(jù)作為研究樣本,從利益相關(guān)者角度,采用層次分析法和綜合評(píng)價(jià)法構(gòu)建了企業(yè)社會(huì)責(zé)任評(píng)價(jià)體系,采用因子分析法構(gòu)建了財(cái)務(wù)績(jī)效的評(píng)價(jià)指標(biāo),綜合運(yùn)用變量分析、層級(jí)回歸分析等方法,研究企業(yè)社會(huì)責(zé)任的履行對(duì)企業(yè)財(cái)務(wù)績(jī)效的影響,以及這種影響是否存在滯后性,對(duì)滯后幾期的財(cái)務(wù)績(jī)效的影響最為明顯。此外,引入了行業(yè)競(jìng)爭(zhēng)變量,探究不同的市場(chǎng)競(jìng)爭(zhēng)環(huán)境下,社會(huì)責(zé)任對(duì)財(cái)務(wù)績(jī)效的影響作用是否會(huì)存在不同,并運(yùn)用多維度分析法,將市場(chǎng)競(jìng)爭(zhēng)分為強(qiáng)、弱兩組來對(duì)比分析研究社會(huì)責(zé)任對(duì)財(cái)務(wù)績(jī)效的跨期影響作用。主要研究結(jié)論如下:(1)企業(yè)社會(huì)責(zé)任的履行有助于提高企業(yè)當(dāng)期的財(cái)務(wù)績(jī)效;(2)企業(yè)履行社會(huì)責(zé)任對(duì)財(cái)務(wù)績(jī)效的積極作用存在滯后效應(yīng),滯后兩期內(nèi)顯著相關(guān);(3)隨著時(shí)間的推移,社會(huì)責(zé)任的履行對(duì)財(cái)務(wù)績(jī)效的滯后期影響作用逐漸減弱;(4)企業(yè)所處的行業(yè)競(jìng)爭(zhēng)程度能夠加強(qiáng)社會(huì)責(zé)任對(duì)財(cái)務(wù)績(jī)效的影響,市場(chǎng)競(jìng)爭(zhēng)程度越強(qiáng),履行社會(huì)責(zé)任對(duì)財(cái)務(wù)績(jī)效的正向影響作用越強(qiáng)。本文創(chuàng)新點(diǎn)主要體現(xiàn)在:其一,將定性指標(biāo)進(jìn)行量化并進(jìn)行無量綱化處理,選用多維度指標(biāo)構(gòu)建了我國企業(yè)社會(huì)責(zé)任綜合評(píng)價(jià)體系,比采取單一的財(cái)務(wù)指標(biāo)衡量更優(yōu)越,提高了指標(biāo)衡量的全面性和準(zhǔn)確性;其二,采用比較分析法來動(dòng)態(tài)研究履行社會(huì)責(zé)任對(duì)財(cái)務(wù)績(jī)效的影響存在的滯后期效應(yīng);其三,引入了市場(chǎng)競(jìng)爭(zhēng)指標(biāo),分析其在社會(huì)責(zé)任對(duì)財(cái)務(wù)績(jī)效的影響中存在的調(diào)節(jié)作用,為當(dāng)前的相關(guān)研究提供了新的視角和新的思路。
[Abstract]:Constructing a harmonious society and taking the road of sustainable development is the theme of our country's economic and social development in recent years, but some enterprises are pursuing the maximization of economic profit one-sidedly at the same time. Ignoring the responsibility of the stakeholders, CCTV exposed the problems in product quality, false publicity and after-sales service of many companies, such as Interactive Encyclopedia, KTV, Moji, etc. at the March 15 evening in 2017. It also reflects the serious lack of corporate social responsibility in China, which has aroused the attention of the government, the public, investors and other stakeholders and scholars. Due to the need to pay a certain cost to fulfill social responsibility, many enterprises want to know whether fulfilling social responsibility will affect the performance of enterprises. What impact will it have on financial performance? Is there a lag in this effect? Are there any differences in the impact of corporate social responsibility on financial performance under different market competition levels? The answers to these questions will help enterprises to actively fulfill their social responsibilities and provide theoretical basis for managers and decision makers to make decisions on social responsibility performance. The research done in this paper has important theoretical and practical significance. This paper reviews the relevant researches on social responsibility, financial performance, market competition and so on, based on social responsibility theory, stakeholder theory, market competition theory, social contract theory and so on. Analyze the influence mechanism of social responsibility on financial performance. This paper selects the data from 2011 to 2015 of China's top 500 enterprises listed in China, Shanghai and Shenzhen as the research samples, and constructs the evaluation system of corporate social responsibility from the perspective of stakeholders, using the analytic hierarchy process and the comprehensive evaluation method. This paper constructs the evaluation index of financial performance by factor analysis, and studies the impact of corporate social responsibility on corporate financial performance by means of variable analysis and hierarchical regression analysis, and whether there is lag in this impact. The impact on the financial performance of the lag period is the most obvious. In addition, the industry competition variables are introduced to explore whether the impact of social responsibility on financial performance will be different under different market competition environment, and the multi-dimensional analysis method is used to divide the market competition into strong. Weak two groups to compare the impact of social responsibility on financial performance. The main conclusions are as follows: (1) the performance of corporate social responsibility helps to improve the current financial performance of enterprises. (2) the positive effect of corporate social responsibility on financial performance has a lag effect, which is significantly related to the two periods) with the passage of time. The effect of social responsibility on financial performance is gradually weakened. (4) the degree of competition in the industry of enterprises can strengthen the impact of social responsibility on financial performance, and the stronger the market competition, the stronger the market competition is. The positive effect of fulfilling social responsibility on financial performance is stronger. The main innovations of this paper are as follows: first, the qualitative indicators are quantified and dimensionless, and the multi-dimensional indicators are selected to build a comprehensive evaluation system of corporate social responsibility in China, which is superior to a single financial index. It improves the comprehensiveness and accuracy of index measurement; secondly, uses comparative analysis method to dynamically study the delayed effect of social responsibility performance on financial performance; thirdly, introduces market competition index. The analysis of its regulating role in the impact of social responsibility on financial performance provides a new perspective and a new way of thinking for the current relevant research.
【學(xué)位授予單位】：中國礦業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F270;F275

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