本文選題：利益相關(guān)者 + 企業(yè)社會責(zé)任�。� 參考：《西南政法大學(xué)》2013年碩士論文

【摘要】：隨著全球化浪潮的推進(jìn)，企業(yè)社會責(zé)任的社會能見度日益提高。至今企業(yè)社會責(zé)任國際論壇已經(jīng)舉辦七屆，自愿發(fā)布企業(yè)社會責(zé)任報告的企業(yè)逐年增加，積極履行社會責(zé)任逐漸成為全球企業(yè)發(fā)展的最新趨勢。然而，市場經(jīng)濟體制發(fā)展進(jìn)程中，，企業(yè)如何從單純追求利潤最大化的主體，轉(zhuǎn)向富有社會責(zé)任的經(jīng)濟主體，在投資中講求社會責(zé)任，是當(dāng)前我國企業(yè)面臨的一個重要課題。 醫(yī)藥生物屬于我國環(huán)保部規(guī)定的16類重污染行業(yè)之一，在環(huán)境保護、產(chǎn)品安全、社區(qū)關(guān)系等方面需要比其他行業(yè)承擔(dān)更多的社會責(zé)任；同時，由于產(chǎn)業(yè)具有特殊性，產(chǎn)品具有重要性，在企業(yè)社會責(zé)任共性之外該行業(yè)還存在道德責(zé)任要求更高等特殊性。但是，在較多企業(yè)經(jīng)營者看來，履行社會責(zé)任是一項成本投入，影響著企業(yè)的效益，收益小于成本甚至無收益的觀點一直制約著企業(yè)對社會責(zé)任的履行強度。本文擬通過實證研究探究醫(yī)藥企業(yè)履行社會責(zé)任與財務(wù)績效的相關(guān)性，指出企業(yè)對哪些維度的利益相關(guān)者履行社會責(zé)任能顯著提高其財務(wù)績效，并針對行業(yè)特殊性為其社會責(zé)任建設(shè)提供建議，以期促進(jìn)醫(yī)藥生物企業(yè)更好的履行社會責(zé)任。 本文首先圍繞利益相關(guān)者的分維度視角和非等比權(quán)重兩個方面，對企業(yè)社會責(zé)任與財務(wù)績效關(guān)系的相關(guān)研究進(jìn)行了綜述。然后，根據(jù)文章的研究重點對企業(yè)社會責(zé)任理論、利益相關(guān)者理論作了闡述，其中包括企業(yè)社會責(zé)任的“金字塔模型”、“卡羅爾結(jié)構(gòu)”以及利益相關(guān)者的界定和分類等內(nèi)容。在研究方向和理論基礎(chǔ)確定之后，選取了股東、債權(quán)人、供應(yīng)商、員工、消費者、政府和社區(qū)七個維度構(gòu)建了醫(yī)藥生物企業(yè)的社會責(zé)任評價體系，并針對考核要點和《醫(yī)藥行業(yè)確定了各維度的社會責(zé)任評價指標(biāo)，提出假設(shè)，建立模型，通過相關(guān)性分析和多元回歸分析對假設(shè)進(jìn)行檢驗，得出研究結(jié)論：醫(yī)藥企業(yè)的股東責(zé)任、債權(quán)人責(zé)任、供應(yīng)商責(zé)任、員工責(zé)任、政府責(zé)任、社區(qū)責(zé)任與企業(yè)財務(wù)績效表現(xiàn)均為正相關(guān)，企業(yè)對這些維度的利益相關(guān)者承擔(dān)社會責(zé)任能夠幫助其提升財務(wù)績效，而消費者責(zé)任與財務(wù)績效之間是負(fù)相關(guān)的，但相關(guān)性不顯著，這有可能與藥品價格、藥品目錄受政府較多規(guī)制有關(guān)，其原因需要以后的研究進(jìn)一步探討。 最后，結(jié)合研究結(jié)論，文章從“意識先行、戰(zhàn)略緊隨、行動貫徹”的基本原則出發(fā)，從強化意識、建立責(zé)任體系、編制責(zé)任報告，政府、媒體共同監(jiān)督等方面提出構(gòu)建市場內(nèi)、市場間、市場外三股力量共趨共建的醫(yī)藥生物企業(yè)社會責(zé)任發(fā)展建議，以期為醫(yī)藥生物企業(yè)更好的履行社會責(zé)任提供方向，促進(jìn)其持續(xù)、有序發(fā)展。
[Abstract]:With the development of globalization, the social visibility of corporate social responsibility is increasing. Up to now, the International Forum on Corporate Social responsibility has been held for seven sessions, and the number of enterprises voluntarily issuing CSR reports has increased year by year, and the active implementation of CSR has gradually become the latest trend in the development of global enterprises. However, in the course of the development of market economy system, it is an important task for enterprises in our country to seek social responsibility in investment from the main body that only pursues profit maximization to the economic subject full of social responsibility. Pharmaceutical biology belongs to one of the 16 kinds of heavy pollution industries stipulated by the Ministry of Environmental Protection of our country. It needs more social responsibility than other industries in environmental protection, product safety, community relations, etc. At the same time, because of the particularity of the industry, Besides the commonness of corporate social responsibility, the industry also has the particularity of higher moral responsibility. However, in the view of more enterprise managers, fulfilling social responsibility is a cost input, which affects the benefit of the enterprise, and the view that the income is less than the cost or even has no income has been restricting the performance intensity of the enterprise to the social responsibility. This paper intends to explore the correlation between the performance of social responsibility and financial performance of pharmaceutical enterprises through empirical research, and point out the dimensions to which stakeholders can significantly improve their financial performance. In order to promote the pharmaceutical and biological enterprises to fulfill their social responsibility better, suggestions are provided for the construction of social responsibility according to the particularity of the industry. This paper firstly summarizes the relationship between corporate social responsibility (CSR) and financial performance from the perspective of stakeholders' dimension and non-equal weight. Then, according to the focus of the article, the theory of corporate social responsibility and the theory of stakeholders are expounded, including the "pyramid model" of corporate social responsibility, "Carol structure" and the definition and classification of stakeholders. After the research direction and theoretical basis are determined, seven dimensions of shareholders, creditors, suppliers, employees, consumers, government and community are selected to construct the evaluation system of social responsibility of pharmaceutical and biological enterprises. According to the key points of examination and the evaluation index of social responsibility in the pharmaceutical industry, the hypothesis is put forward, the model is established, and the hypothesis is tested by correlation analysis and multivariate regression analysis. The conclusions are as follows: the shareholder responsibility, creditor responsibility, supplier responsibility, employee responsibility, government responsibility, community responsibility and financial performance of pharmaceutical enterprises are all positively correlated. Corporate social responsibility to stakeholders in these dimensions can help them to improve their financial performance, while consumer responsibility is negatively correlated with financial performance, but the correlation is not significant, which may be related to drug prices. The drug catalogue is regulated by the government, and the reasons need further study. Finally, combined with the conclusion of the study, the article starts from the basic principles of "consciousness first, strategy following closely, action carried out", and puts forward the construction of market from the aspects of strengthening consciousness, establishing responsibility system, compiling responsibility report, government and media supervision, etc. In order to provide a direction for pharmaceutical biological enterprises to fulfill their social responsibility better and to promote their sustainable and orderly development, the three forces outside the market have jointly established the development of social responsibility of pharmaceutical biological enterprises in the hope of providing a direction for the better performance of social responsibility of pharmaceutical and biological enterprises.
【學(xué)位授予單位】：西南政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F270;F426.72

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