本文選題：社會責(zé)任 + 財務(wù)績效　； 參考：《黑龍江八一農(nóng)墾大學(xué)》2017年碩士論文

【摘要】：我國正處于工業(yè)化后期,到了發(fā)展中國家和發(fā)達(dá)國家的分界線上,但是我國企業(yè)社會責(zé)任評價機(jī)制并不完善,相關(guān)法律和政策的約束力也不強(qiáng),企業(yè)對于履行社會責(zé)任的意識較為薄弱。企業(yè)在經(jīng)營運(yùn)行過程中更注重追求經(jīng)濟(jì)利益,如何使自己的利益最大化、提升財務(wù)績效是當(dāng)今企業(yè)更為關(guān)注的問題。因此,如果企業(yè)履行社會責(zé)任能夠提升財務(wù)績效,企業(yè)才會加以重視,積極承擔(dān)企業(yè)社會責(zé)任,在滿足各個利益相關(guān)者的需要的同時,財務(wù)績效還能夠幫助和完善我國社會責(zé)任評價體系的建立。所以,研究企業(yè)社會責(zé)任對財務(wù)績效的影響,不僅可以為企業(yè)找到提升財務(wù)績效的方式,還能夠促進(jìn)企業(yè)履行社會責(zé)任的積極性。本文選取伊利股份作為研究對象,根據(jù)利益相關(guān)者理論,將伊利股份履行社會責(zé)任的利益相關(guān)者界定為投資者、國家、消費(fèi)者、供應(yīng)商、員工、弱勢與公益團(tuán)體、環(huán)境。選取伊利股份對各個利益相關(guān)者的貢獻(xiàn)率指標(biāo)為自變量,選取總資產(chǎn)報酬率指標(biāo)為因變量。通過描述性統(tǒng)計、相關(guān)性分析、多元回歸分析,得出伊利股份承擔(dān)投資者、消費(fèi)者的責(zé)任對財務(wù)績效顯著正向影響;承擔(dān)國家、供應(yīng)商、弱勢與公益團(tuán)體的責(zé)任對財務(wù)績效正向影響但不顯著;承擔(dān)員工的責(zé)任對財務(wù)績效負(fù)向影響但不顯著,承擔(dān)環(huán)境的責(zé)任對財務(wù)績效顯著負(fù)向影響;根據(jù)多元回歸分析結(jié)果,通過自變量隨著時間的變化對財務(wù)績效的影響進(jìn)行分析。得出伊利股份履行社會責(zé)任對財務(wù)績效有積極影響,提升企業(yè)社會責(zé)任的履行有利于企業(yè)可持續(xù)發(fā)展。
[Abstract]:China is in the late stage of industrialization, to the line between developing and developed countries, but the evaluation mechanism of corporate social responsibility in China is not perfect, and the binding force of relevant laws and policies is not strong. The awareness of corporate social responsibility is relatively weak. Enterprises pay more attention to the pursuit of economic interests in the process of operation, how to maximize their own interests, improve financial performance is a more concerned issue. Therefore, if the corporate social responsibility can improve the financial performance, the enterprise will pay attention to it, actively assume the corporate social responsibility, while meeting the needs of the various stakeholders at the same time, Financial performance can also help and improve the establishment of social responsibility evaluation system in China. Therefore, the study of the impact of corporate social responsibility on financial performance can not only find ways to improve financial performance for enterprises, but also promote the enthusiasm of enterprises to fulfill social responsibility. This paper selects Yili shares as the research object, according to the stakeholder theory, defines the stakeholders who fulfill the social responsibility of Yili shares as investors, countries, consumers, suppliers, employees, weak and public interest groups, environment. The contribution rate index of Erie shares to various stakeholders is chosen as independent variable, and the total asset return index is selected as dependent variable. Through descriptive statistics, correlation analysis and multiple regression analysis, it is concluded that the responsibility of Erie shares to investors and consumers has a significant positive impact on financial performance. The liability of weak and public interest groups has a positive effect on financial performance, but it has no significant effect on financial performance; the responsibility of undertaking employees has no significant negative impact on financial performance, and the responsibility of assuming the environment has a significant negative impact on financial performance; according to the results of multiple regression analysis, The influence of independent variables over time on financial performance is analyzed. Erie shares to fulfill social responsibility has a positive impact on financial performance, enhance corporate social responsibility performance is conducive to the sustainable development of enterprises.
【學(xué)位授予單位】：黑龍江八一農(nóng)墾大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.82;F270;F406.7

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