中國食品行業(yè)企業(yè)社會責任影響因素研究
發(fā)布時間：2019-06-02 13:02
【摘要】：在全球化加速滲透和可持續(xù)發(fā)展理念不斷深入的大環(huán)境大趨勢下,企業(yè)社會責任(Corporate Social Responsibility,以下簡稱CSR)已成為學術界和實踐界關注的焦點。已有越來越多的企業(yè)把CSR和商業(yè)道德納入到公司的戰(zhàn)略規(guī)劃中。積極主動承擔社會責任,是社會發(fā)展對企業(yè)和企業(yè)家的要求,也是推動企業(yè)持續(xù)發(fā)展和成功的核心戰(zhàn)略。改革開放后,中國食品行業(yè)發(fā)展快速,對經濟增長的貢獻率逐年加大,但由于二準入門檻低等原因,食品企業(yè)數量多、規(guī)模小、分布散、集約化程度不高,自身質量安全管理能力較低。商家道德水準的低下,監(jiān)管部門監(jiān)管不力,中國食品安全問題不斷,公眾對食品企業(yè)失去了信心,中國食品行業(yè)在國際上的聲譽也嚴重受損。國以民為本,民以食為天,食品安全問題凸顯了我國食品企業(yè)的社會責任缺失問題。因此,不管是從關心民生權益,還是促進企業(yè)的發(fā)展來說,中國食品行業(yè)企業(yè)社社會責任的探討和推進都具有重要意義。 基于此背景,本論文在對前人企業(yè)社會責任的學術成果進行梳理后,遵循發(fā)現問題、分析問題、解決問題的總體思路對中國食品行業(yè)企業(yè)社會責任的影響因素進行研究。本文結合了定性與定量分析方法,根據企業(yè)社會責任理論,可持續(xù)發(fā)展理論,利益相關者理論,委托代理理論和規(guī)制理論,在借鑒國外學者有關食品行業(yè)社會責任的研究成果的基礎上,構建了企業(yè)、政府和非政府的三方分析框架；接著,本文第三章對當今中國食品安全問題泛濫,食品企業(yè)社會責任缺失的現象進行剖析和總結,厘清中國食品行業(yè)企業(yè)社會責任擔當中現存問題,從企業(yè)、政府和社會方面分析探尋責任缺失的原因：在第四章,本文以案例分析的方法討論了雀巢、嘉吉和三得利三個企業(yè)的CSR實踐,然后用對比研究的方法,從企業(yè),政府和非政府三個方面對歐盟、美國、日本三個國家和組織在企業(yè)社會責任推進中的經驗進行總結；第五章根據前文的理論分析結果和實踐經驗總結,作者從國泰安數據庫及上市公司年報中搜集整理了2010年中國食品飲料行業(yè)67家上市公司的數據,從利益相關者理論出發(fā),在企業(yè)價值與企業(yè)社會績效正相關的假定下,以CSR為被解釋變量,以公司管理效率(管理費用/主營業(yè)務收入),盈利能力(資產利潤率),員工素質(全員勞動效率),公眾壓力(凈利潤/主營業(yè)務收入)為解釋變量,選取企業(yè)性質,企業(yè)規(guī)模為控制變量,建立假設,進行多元回歸分析,檢驗各解釋變量與被解釋變量之間關系大小,檢驗假設,并對分析結果進行討論。 經過理論分析,對比研究和實證分析,本文得出以下結論： (1)食品安全是食品企業(yè)CSR內容的核心和關鍵,是食品企業(yè)生存和發(fā)展的第一要任。同時食品行業(yè)的CSR并不局限于食品安全,它是基于整個食品供應鏈的責任,涵蓋了各個利益相關者的利益； (2)非政府組織是CSR推進的重要力量,但是在中國還比較欠缺。食品行業(yè)CSR的推進是企業(yè)、政府和非政府組織三方力量制衡與協作的結果,各方在不同的經濟發(fā)展階段,要扮演好自己的角色； (3)食品企業(yè)的管理能力、員工素質、盈利能力及面臨的公眾壓力影響著中國食品行業(yè)CSR的推進力度。企業(yè)需要在這些方面予以改進和提高以提高CSR水平。 結合實際,根據結論,本文從企業(yè)、政府和非政府組織三個方面分別提出了具體的對策,建議企業(yè)、政府和非政府組織三方力量要相互協作和配合,共同致力于構建一個高效穩(wěn)定的食品企業(yè)社會責任推進機制,降低民眾對食品安全和食品企業(yè)社會責任缺失的憂慮。本文提出的三方理論分析框架和推進機制是本文可能的創(chuàng)新之處。
[Abstract]:Corporate social responsibility (CSR) has become the focus of the academic and practical circles under the great environment and great trend of the deepening of the concept of accelerated infiltration and sustainable development of globalization. More and more companies have incorporated CSR and business ethics into the company's strategic planning. The proactive assumption of social responsibility is the social development's demand for enterprises and entrepreneurs, as well as the core strategy to promote the continuous development and success of the enterprise. After the reform and opening-up, China's food industry has developed rapidly and the contribution rate to economic growth has increased year by year, but because of the low threshold of two-entry, the number of food enterprises is small, the scale is small, the distribution is scattered, the degree of intensification is not high, and the self-quality safety management capacity is low. The low level of the merchant's morality, the weak supervision of the supervision department, the problem of China's food safety, the public's confidence in the food enterprise, and the international reputation of the Chinese food industry is also seriously damaged. On the basis of people-based and people-based, food safety issues highlight the problem of social responsibility of food enterprises in our country. Therefore, it is of great significance for the discussion and promotion of the social responsibility of the Chinese food industry enterprise, whether it is from the interest of the people's livelihood or the development of the enterprise. Based on this background, this paper, after combing the academic achievements of the former corporate social responsibility, follows the problems of the discovery, the analysis of the problems and the overall way of solving the problems, and then studies the influence factors of the social responsibility of the Chinese food industry. In this paper, the method of qualitative and quantitative analysis is combined with the theory of corporate social responsibility, the theory of sustainable development, the theory of stakeholder, the theory of agency and the theory of regulation. The three-party analysis framework of the industry, the government and the non-governmental organization; then, the third chapter of this article analyzes and summarizes the problems of food safety in China and the lack of the social responsibility of the food enterprises, and clarifies the existing problems in the social responsibility of the Chinese food industry, and from the enterprise The paper discusses the reasons for the loss of responsibility in the industry, government and society: in the fourth chapter, the paper discusses CSR practice of three enterprises of Nestle, Jiji and Sanhe, and then uses the method of comparative study to study the EU and the beauty from the three aspects of the enterprise, the government and the non-governmental. A summary of the experience of the three countries and organizations of Japan in the promotion of corporate social responsibility; the fifth chapter is based on the previous theoretical analysis and the total practical experience In the paper, the author collected the data of 67 listed companies in China's food and beverage industry in 2010 from the database of Taian and the annual report of the listed company, and based on the theory of the stakeholders, the CSR is interpreted as the subject of the positive correlation between the value of the enterprise and the social performance of the enterprise. Quantity, in terms of company management efficiency (management expenses/ main business income), profitability (asset profit rate), employee quality (total labor efficiency), public pressure (net profit/ main business income) as the explanatory variable, select the nature of the enterprise, the enterprise scale is the control variable, and establish the leave Set up, perform multiple regression analysis, examine the relationship between each interpretation variable and the interpreted variable, check the hypothesis, and discuss the result of the analysis On the basis of theoretical analysis, comparative study and empirical analysis, this paper concludes that Conclusion: (1) Food safety is the core and key of the content of the food enterprise's CSR, and it is the survival and development of the food enterprise At the same time, the food industry's CSR is not limited to food safety, which is based on the entire food supply chain, covering the various benefits The interests of the Commissioner; (2) the non-governmental organization is an important force for CSR, but in China is also deficient. The promotion of the CSR in the food industry is the result of the balance and collaboration of the three-party power of the enterprise, the government and the non-governmental organization, and the parties will play the role in different economic development stages A good acting role; (3) a food enterprise. The ability to manage, the quality of the staff, the profitability and the public pressure are affecting the food line in China The industry's CSR is being advanced. The business needs to be improved and improved in these respects In order to raise the level of the CSR, according to the conclusion, the paper puts forward the concrete countermeasures from the three aspects of the enterprise, the government and the non-governmental organization, and suggests that the enterprise, the government and the non-governmental organization The party's strength is to work together and cooperate to build a high-efficiency and stable social responsibility-promoting mechanism for food enterprises, to reduce the population's food safety and food The concern of the lack of corporate social responsibility. The three-party theory analysis framework and the propelling machine proposed in this pape
【學位授予單位】：西南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F270;F426.82
[Abstract]:Corporate social responsibility (CSR) has become the focus of the academic and practical circles under the great environment and great trend of the deepening of the concept of accelerated infiltration and sustainable development of globalization. More and more companies have incorporated CSR and business ethics into the company's strategic planning. The proactive assumption of social responsibility is the social development's demand for enterprises and entrepreneurs, as well as the core strategy to promote the continuous development and success of the enterprise. After the reform and opening-up, China's food industry has developed rapidly and the contribution rate to economic growth has increased year by year, but because of the low threshold of two-entry, the number of food enterprises is small, the scale is small, the distribution is scattered, the degree of intensification is not high, and the self-quality safety management capacity is low. The low level of the merchant's morality, the weak supervision of the supervision department, the problem of China's food safety, the public's confidence in the food enterprise, and the international reputation of the Chinese food industry is also seriously damaged. On the basis of people-based and people-based, food safety issues highlight the problem of social responsibility of food enterprises in our country. Therefore, it is of great significance for the discussion and promotion of the social responsibility of the Chinese food industry enterprise, whether it is from the interest of the people's livelihood or the development of the enterprise. Based on this background, this paper, after combing the academic achievements of the former corporate social responsibility, follows the problems of the discovery, the analysis of the problems and the overall way of solving the problems, and then studies the influence factors of the social responsibility of the Chinese food industry. In this paper, the method of qualitative and quantitative analysis is combined with the theory of corporate social responsibility, the theory of sustainable development, the theory of stakeholder, the theory of agency and the theory of regulation. The three-party analysis framework of the industry, the government and the non-governmental organization; then, the third chapter of this article analyzes and summarizes the problems of food safety in China and the lack of the social responsibility of the food enterprises, and clarifies the existing problems in the social responsibility of the Chinese food industry, and from the enterprise The paper discusses the reasons for the loss of responsibility in the industry, government and society: in the fourth chapter, the paper discusses CSR practice of three enterprises of Nestle, Jiji and Sanhe, and then uses the method of comparative study to study the EU and the beauty from the three aspects of the enterprise, the government and the non-governmental. A summary of the experience of the three countries and organizations of Japan in the promotion of corporate social responsibility; the fifth chapter is based on the previous theoretical analysis and the total practical experience In the paper, the author collected the data of 67 listed companies in China's food and beverage industry in 2010 from the database of Taian and the annual report of the listed company, and based on the theory of the stakeholders, the CSR is interpreted as the subject of the positive correlation between the value of the enterprise and the social performance of the enterprise. Quantity, in terms of company management efficiency (management expenses/ main business income), profitability (asset profit rate), employee quality (total labor efficiency), public pressure (net profit/ main business income) as the explanatory variable, select the nature of the enterprise, the enterprise scale is the control variable, and establish the leave Set up, perform multiple regression analysis, examine the relationship between each interpretation variable and the interpreted variable, check the hypothesis, and discuss the result of the analysis On the basis of theoretical analysis, comparative study and empirical analysis, this paper concludes that Conclusion: (1) Food safety is the core and key of the content of the food enterprise's CSR, and it is the survival and development of the food enterprise At the same time, the food industry's CSR is not limited to food safety, which is based on the entire food supply chain, covering the various benefits The interests of the Commissioner; (2) the non-governmental organization is an important force for CSR, but in China is also deficient. The promotion of the CSR in the food industry is the result of the balance and collaboration of the three-party power of the enterprise, the government and the non-governmental organization, and the parties will play the role in different economic development stages A good acting role; (3) a food enterprise. The ability to manage, the quality of the staff, the profitability and the public pressure are affecting the food line in China The industry's CSR is being advanced. The business needs to be improved and improved in these respects In order to raise the level of the CSR, according to the conclusion, the paper puts forward the concrete countermeasures from the three aspects of the enterprise, the government and the non-governmental organization, and suggests that the enterprise, the government and the non-governmental organization The party's strength is to work together and cooperate to build a high-efficiency and stable social responsibility-promoting mechanism for food enterprises, to reduce the population's food safety and food The concern of the lack of corporate social responsibility. The three-party theory analysis framework and the propelling machine proposed in this pape
【學位授予單位】：西南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F270;F426.82
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