本文選題：煤炭企業(yè) + 企業(yè)社會(huì)責(zé)任��； 參考：《燕山大學(xué)》2013年碩士論文

【摘要】：市場(chǎng)經(jīng)濟(jì)的發(fā)展促使企業(yè)更加重視社會(huì)責(zé)任的履行，本文以市場(chǎng)經(jīng)濟(jì)下社會(huì)環(huán)境對(duì)企業(yè)社會(huì)責(zé)任的強(qiáng)烈需求為背景，以2010年至2011年深戶兩市披露社會(huì)責(zé)任信息的煤炭上市公司為研究樣本，運(yùn)用理論研究與實(shí)證研究相結(jié)合的方法，剖析我國(guó)煤炭上市公司履行社會(huì)責(zé)任的財(cái)務(wù)效率。 首先，論文介紹了本文的研究背景和研究意義，并且對(duì)國(guó)內(nèi)外社會(huì)責(zé)任、社會(huì)責(zé)任與財(cái)務(wù)績(jī)效的關(guān)系、企業(yè)履行社會(huì)責(zé)任的財(cái)務(wù)效率進(jìn)行了全面的回顧。通過(guò)分析已有文獻(xiàn)研究的不足，提出本文研究的創(chuàng)新點(diǎn)，在此基礎(chǔ)上闡述了本文的研究方法和思路。 其次，論文對(duì)與研究主題相關(guān)的理論進(jìn)行了介紹，其中包括企業(yè)社會(huì)責(zé)任理論、利益相關(guān)者理論和投入產(chǎn)出理論。同時(shí)對(duì)本文所選取的數(shù)據(jù)包絡(luò)分析法進(jìn)行了闡述，敘述了數(shù)據(jù)包絡(luò)分析對(duì)本文的可行性。 然后，論文對(duì)我國(guó)煤炭企業(yè)履行社會(huì)責(zé)任的現(xiàn)狀進(jìn)行了分析。其中包括我國(guó)煤炭行業(yè)的概況、煤炭企業(yè)存在的問(wèn)題、煤炭企業(yè)履行社會(huì)責(zé)任的狀況和基于利益相關(guān)者的煤炭企業(yè)的社會(huì)責(zé)任。 再次，，根據(jù)煤炭企業(yè)的特點(diǎn)以及存在的問(wèn)題設(shè)計(jì)社會(huì)責(zé)任輸入指標(biāo)以及財(cái)務(wù)績(jī)效輸出指標(biāo)，然后對(duì)構(gòu)建的指標(biāo)進(jìn)行了相關(guān)性分析，結(jié)果顯示社會(huì)責(zé)任指標(biāo)中每股收益、權(quán)益凈利率與財(cái)務(wù)績(jī)效顯著正相關(guān)，保險(xiǎn)比率、工資福利率、礦產(chǎn)資源補(bǔ)償率與財(cái)務(wù)績(jī)效顯著負(fù)相關(guān)，其他社會(huì)責(zé)任指標(biāo)如實(shí)際所得稅率、流動(dòng)比率、營(yíng)業(yè)成本率、專項(xiàng)儲(chǔ)備使用率、捐贈(zèng)支出率與財(cái)務(wù)績(jī)效沒(méi)有顯著關(guān)系。接下來(lái)對(duì)顯著相關(guān)的輸入輸出指標(biāo)進(jìn)行同趨化和標(biāo)準(zhǔn)化處理，并進(jìn)行DEA評(píng)價(jià)分析，結(jié)果表明多數(shù)煤炭企業(yè)相對(duì)效率不佳，規(guī)模效率遞增，存在著社會(huì)責(zé)任的投入的不足。綜合兩年來(lái)看全部社會(huì)責(zé)任的效率呈下降趨勢(shì)。 最后，提出本文結(jié)論，即煤炭企業(yè)從不同利益相關(guān)者角度出發(fā)的社會(huì)責(zé)任與財(cái)務(wù)績(jī)效之間存在著不同的關(guān)系。多數(shù)企業(yè)社會(huì)責(zé)任對(duì)財(cái)務(wù)績(jī)效的相對(duì)效率不佳，存在著社會(huì)責(zé)任的投入存在著浪費(fèi)，因此企業(yè)應(yīng)提高社會(huì)責(zé)任的履行效率。針對(duì)本文結(jié)論，從優(yōu)化內(nèi)部資源配置、健全外部監(jiān)督機(jī)制和外部監(jiān)督機(jī)制角度提出了建議。
[Abstract]:The development of market economy urges enterprises to pay more attention to the fulfillment of social responsibility. Taking the listed coal companies which disclose the social responsibility information from 2010 to 2011 as the research samples, this paper analyzes the financial efficiency of the coal listed companies in our country by combining the theoretical research with the empirical research. Firstly, the paper introduces the research background and significance of this paper, and makes a comprehensive review of the relationship between social responsibility, social responsibility and financial performance at home and abroad, as well as the financial efficiency of corporate social responsibility. Based on the analysis of the deficiency of the existing literature, this paper puts forward the innovation points of this paper, and then expounds the research methods and ideas of this paper. Secondly, the thesis introduces the theories related to the research topic, including corporate social responsibility theory, stakeholder theory and input-output theory. At the same time, the data Envelopment Analysis method selected in this paper is expounded, and the feasibility of data Envelopment Analysis is described. Then, the paper analyzes the current situation of coal enterprises in our country to fulfill their social responsibility. It includes the general situation of China's coal industry, the problems existing in coal enterprises, the status of coal enterprises' fulfilling social responsibility and the social responsibility of coal enterprises based on stakeholders. Thirdly, according to the characteristics of coal enterprises and the existing problems, design social responsibility input indicators and financial performance output indicators, and then build the indicators of correlation analysis, the results show that social responsibility indicators of earnings per share. Net interest rate of equity is positively correlated with financial performance, insurance ratio, wage and welfare rate, compensation rate of mineral resources is negatively correlated with financial performance, and other social responsibility indicators such as actual income tax rate, current ratio, operating cost rate, etc. There is no significant relationship between the utilization rate of special reserve and the rate of donation expenditure and financial performance. Then the significant related input and output indicators are treated with convergence and standardization, and the DEA evaluation analysis is carried out. The results show that the relative efficiency of most coal enterprises is not good, the scale efficiency is increasing, and there is insufficient investment in social responsibility. The efficiency of overall social responsibility has declined over the past two years. Finally, the conclusion of this paper is that there are different relationships between social responsibility and financial performance of coal enterprises from the perspective of different stakeholders. The relative efficiency of most corporate social responsibility on financial performance is not good, there is a waste of investment in social responsibility, so enterprises should improve the efficiency of social responsibility performance. In view of the conclusion of this paper, some suggestions are put forward from the angle of optimizing the allocation of internal resources, perfecting the external supervision mechanism and external supervision mechanism.
【學(xué)位授予單位】：燕山大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.21

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