【摘要】：《煙草控制框架公約》從2003年通過到2005年正式生效,各國(guó)采取了一系列有效的控?zé)煷胧ｋS著控?zé)�、禁煙呼聲的高漲,以及多國(guó)提高煙草產(chǎn)品的消費(fèi)稅、加強(qiáng)對(duì)煙草產(chǎn)品的消費(fèi)和廣告營(yíng)銷等措施的監(jiān)管,使得煙草企業(yè)在尷尬的境地中艱難前行。一方面,吸煙對(duì)人類的健康產(chǎn)生不良影響,產(chǎn)生的煙霧對(duì)環(huán)境產(chǎn)生不良影響；另一方面,煙草企業(yè)為國(guó)家提供稅收,并且通過一系列活動(dòng)來回饋社會(huì),努力提升在公眾心目中的形象。作為一種具有二重性的企業(yè),煙草企業(yè)的社會(huì)責(zé)任值得我們深入研究。現(xiàn)代社會(huì),人們?cè)絹碓蕉嗟年P(guān)注自己的健康,而煙草企業(yè)在現(xiàn)代社會(huì)處于很尷尬的境地,但是同時(shí),煙草企業(yè)為國(guó)家的財(cái)政稅收創(chuàng)造了巨額的利潤(rùn),在某種程度上有一定存在的必要性。這兩者是矛盾的,如何很好地去協(xié)調(diào)這一矛盾,是煙草企業(yè)所面臨的嚴(yán)峻的問題。 國(guó)內(nèi)外關(guān)于煙草企業(yè)社會(huì)責(zé)任的研究很多,但更多的還是從定性的角度去著手,并且很多研究都沒有很強(qiáng)的針對(duì)性,使得煙草企業(yè)在如何更好地履行企業(yè)社會(huì)責(zé)任,盡好企業(yè)公民應(yīng)盡的責(zé)任沒有明確的、可供借鑒的方法和理論研究；此外,對(duì)于煙草企業(yè)所履行的社會(huì)責(zé)任有沒有客觀的評(píng)價(jià)方法?對(duì)于煙草企業(yè)的社會(huì)責(zé)任該如何去評(píng)價(jià)?評(píng)價(jià)指標(biāo)體系如何指引煙草企業(yè)履行好社會(huì)責(zé)任?這些問題都在很大程度上影響著煙草企業(yè)的生存與發(fā)展。煙草的生存和發(fā)展在一定程度上受到很多問題的影響。 本文從云南中煙入手,著眼于云南中煙的生存和發(fā)展,利用微觀分析與宏觀分析相結(jié)合、系統(tǒng)分析、文獻(xiàn)綜合研究、比較研究等方法對(duì)國(guó)內(nèi)外煙草企業(yè)社會(huì)責(zé)任評(píng)價(jià)研究的歸納與總結(jié),構(gòu)建企業(yè)社會(huì)責(zé)任評(píng)價(jià)指標(biāo)體系。通過專家打分的形式來獲取數(shù)據(jù),用利益相關(guān)者理論、協(xié)同理論,結(jié)合國(guó)內(nèi)外煙草企業(yè)履行社會(huì)責(zé)任的實(shí)際,提出了煙草企業(yè)社會(huì)責(zé)任評(píng)價(jià)指標(biāo)體系,為煙草企業(yè)履行社會(huì)責(zé)任提供了一個(gè)新的視角。通過對(duì)數(shù)據(jù)進(jìn)行層次分析對(duì)煙草企業(yè)履行社會(huì)責(zé)任給出具體的意見和建議,并且給后續(xù)的煙草企業(yè)社會(huì)責(zé)任研究提供借鑒。
[Abstract]:From the adoption of the Framework Convention on Tobacco Control in 2003 to the entry into force in 2005, many countries have adopted a series of effective tobacco control measures. With the rising demand of smoking control and ban, and the increase of consumption tax of tobacco products in many countries, and the strengthening of the supervision on the consumption and advertising of tobacco products, tobacco enterprises are struggling to move forward in an awkward situation. On the one hand, smoking has a negative impact on human health, the smoke generated by the adverse impact on the environment; On the other hand, tobacco companies provide tax revenue to the state, and through a series of activities to give back to society, trying to improve the image of the public. As a dual enterprise, the social responsibility of tobacco enterprises is worth our in-depth study. In modern society, people pay more and more attention to their own health, and tobacco enterprises are in an awkward position in modern society, but at the same time, tobacco enterprises have created huge profits for the state's fiscal and tax revenue. To some extent, there is a certain necessity. The two are contradictory. How to coordinate this contradiction well is a severe problem faced by tobacco enterprises. There are a lot of researches on tobacco corporate social responsibility at home and abroad, but more from a qualitative point of view, and many of the studies have no strong pertinence, which makes tobacco enterprises how to better fulfill corporate social responsibility. There is no clear method and theoretical research on the responsibility of corporate citizen which can be used for reference; In addition, is there an objective evaluation method for the social responsibility of tobacco enterprises? How to evaluate the social responsibility of tobacco enterprises? How does the evaluation index system guide tobacco enterprises to fulfill their social responsibility? These problems affect the survival and development of tobacco enterprises to a great extent. To some extent, the survival and development of tobacco are affected by many problems. This paper starts with Yunnan Zhongyan, focuses on the survival and development of Yunnan Zhongyan, combines micro analysis with macro analysis, system analysis, and literature synthesis study. This paper summarizes and summarizes the research on the social responsibility evaluation of tobacco enterprises at home and abroad by means of comparative study, and constructs the evaluation index system of corporate social responsibility. Through the form of scoring by experts to obtain data, using stakeholder theory, coordination theory, combined with the reality of domestic and foreign tobacco enterprises to fulfill their social responsibility, the evaluation index system of tobacco enterprises' social responsibility is put forward. It provides a new perspective for tobacco enterprises to fulfill their social responsibility. Through the hierarchical analysis of the data, the paper gives specific opinions and suggestions for tobacco enterprises to fulfill their social responsibility, and provides a reference for the follow-up research on the social responsibility of tobacco enterprises.
【學(xué)位授予單位】：昆明理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F270;F426.89

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