【摘要】：隨著我國國內生產總值的增長和城市化水平的提高,居民可支配收入大幅增加,拉動居民消費增長,推動需求結構升級,帶動食品行業(yè)規(guī)模穩(wěn)步增長。然而我國的食品安全現狀一直令人擔憂,自2008年三鹿乳業(yè)三聚氰胺事件曝光以來,食品安全事件頻發(fā),食品安全問題已然成為食品行業(yè)發(fā)展面臨的重大瓶頸,因此保證食品安全是食品企業(yè)社會責任投入的重中之重。食品安全事件頻發(fā)的根本原因是生產商無視企業(yè)社會責任單純追求盈利潤而故意非法地把有毒元素注入到食物鏈中。食品類上市公司漠視企業(yè)社會責任不僅損害消費者、政府和社會的利益,同時也會對公司的股價帶來不利的影響,影響公司的市場價值以及公眾對行業(yè)的信心。基于上述背景,本文將著重研究食品類上市公司社會責任投入的股市效應,期望為食品行業(yè)的健康發(fā)展和建設和諧社會做出貢獻。 本文正文部分包括五章內容,第一章為引言部分,主要介紹本文的研究背景、研究意義和研究方法,概括總結國內外學者關于企業(yè)社會責任的概念界定以及社會責任對企業(yè)績效的影響的研究觀點。第二章為相關基礎理論和概念界定部分,在介紹利益相關者理論、委托代理理論、投入產出理論、戰(zhàn)略管理理論和社會責任會計理論這些相關理論的基礎上闡述了企業(yè)社會責任及其他相關概念,對食品類上市公司和股市效應進行了概念界定與說明,并對我國關于食品企業(yè)社會責任的政策法規(guī)進行論述。第三章以利益相關者理論為基礎,按社會責任維度對我國食品類上市公司社會責任投入進行了劃分,對食品類上市公司社會責任投入的股市效應進行理論說明,闡述了我國食品類上市公司社會責任投入的現狀。第四章是實證分析部分,通過樣本數據的選擇和變量指標的選取,運用SPSS軟件對解釋變量進行描述性統(tǒng)計,對食品類上市公司社會責任投入指標與股市效應指標進行相關性分析并構建多元線性回歸模型進行回歸檢驗。實證研究結果表明,食品類上市公司社會責任投入與股票收益之間存在正相關關系,各項解釋變量對累計超額收益率的影響程度存在差異。第五章概括了研究結論,提出政策建議,并展望了未來研究方向。 本文的創(chuàng)新及特色之處在于,在理論分析時不僅應用經濟學、現代管理會計理論知識對企業(yè)社會責任投入的概念以及食品類上市公司社會責任投入的內涵進行較為全面、系統(tǒng)地論述,并且對我國近年來關于食品領域頒布的政策法規(guī)進行深刻的闡述與評價。在實證分析中,我國現有研究成果主要集中在企業(yè)社會責任信息的披露、企業(yè)社會責任與財務績效的關系等方面,而本文著重分析食品類上市公司社會責任投入對公司市場價值的影響,在理論基礎上結合滬深兩市食品類上市公司的數據資料,運用多元線性回歸分析方法重點研究社會責任投入各組成部分對公司市場價值的影響程度,并對食品行業(yè)的發(fā)展提出了建議。
[Abstract]:With the increase of China's GDP and the level of urbanization, the disposable income of residents has increased substantially, driving the growth of consumption, upgrading the demand structure, and driving the steady growth of the scale of the food industry. Safety incidents occur frequently, and food safety has become a major bottleneck for the development of the food industry. Therefore, ensuring food safety is the top priority for food enterprises to invest in social responsibility. In the food chain, the neglect of corporate social responsibility by food listed companies not only damages the interests of consumers, government and society, but also has a negative impact on the company's stock price, affects the company's market value and public confidence in the industry. The stock market effect is expected to contribute to the healthy development of the food industry and the building of a harmonious society.
The main body of this paper includes five chapters. The first chapter is the introduction. It mainly introduces the research background, significance and research methods of this paper. It summarizes the research viewpoints of domestic and foreign scholars on the definition of corporate social responsibility and the impact of social responsibility on corporate performance. The second chapter is the related basic theory and concept definition. On the basis of introducing stakeholder theory, principal-agent theory, input-output theory, strategic management theory and social responsibility accounting theory, this paper expounds the corporate social responsibility and other related concepts, defines and explains the concepts of food listed companies and stock market effect, and discusses the food enterprise society in China. Chapter 3 is based on the stakeholder theory, divides the social responsibility input of listed food companies in China according to the social responsibility dimension, explains the stock market effect of social responsibility input of listed food companies, and expounds the social responsibility input of listed food companies in China. The fourth chapter is the empirical analysis part, through the selection of sample data and variable indicators, using SPSS software for descriptive statistics of explanatory variables, the correlation between the social responsibility input indicators and the stock market effect indicators of food listed companies is analyzed and a multiple linear regression model is constructed for regression test. The results show that there is a positive correlation between social responsibility input and stock returns of food listed companies, and the influence of various explanatory variables on cumulative excess returns is different.
The innovation and characteristic of this paper is that it not only applies economics, but also modern management accounting theory knowledge to the concept of corporate social responsibility investment and the connotation of food listed companies'social responsibility investment. It also discusses systematically and comprehensively, and introduces the policies and regulations promulgated in recent years in the field of food in China. In the empirical analysis, the existing research results mainly focus on the disclosure of corporate social responsibility information, the relationship between corporate social responsibility and financial performance, and so on. This paper focuses on the analysis of the impact of social responsibility input of food listed companies on the market value of the company, based on the theoretical basis combined with Shanghai and Shenzhen stock markets. Based on the data of listed food companies, this paper uses multiple linear regression analysis method to study the impact of social responsibility input on the market value of listed companies, and puts forward some suggestions for the development of the food industry.
【學位授予單位】：安徽大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F270;F426.82

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