制造業(yè)上市企業(yè)社會責(zé)任與政府補助的相關(guān)性研究
發(fā)布時間：2019-06-25 17:51
【摘要】：制造業(yè)是一個國家經(jīng)濟發(fā)展的基石，不僅為各行各業(yè)的發(fā)展提供必需的材料和工具，也是高新技術(shù)發(fā)展的原動力和載體。2008年金融風(fēng)暴以來，制造業(yè)的發(fā)展受到了前所未有的挑戰(zhàn)。在企業(yè)面對經(jīng)營困境時，政府對國民經(jīng)濟的支柱產(chǎn)業(yè)制造業(yè)給予了大力的補助，然而，通過對比上市制造業(yè)企業(yè)的財務(wù)報表發(fā)現(xiàn)，各個企業(yè)獲取補助的金額存在著較大的差異。隨著對企業(yè)社會責(zé)任認識的深入，人們對企業(yè)承擔(dān)社會責(zé)任的期望越來越多，社會各界對承擔(dān)社會責(zé)任多的企業(yè)給予好評，這在輿論上對政府補助行為產(chǎn)生了積極的引導(dǎo)作用；同時，企業(yè)承擔(dān)的社會責(zé)任與政府政績指標考核、社會目標實現(xiàn)存在相關(guān)性，因此，企業(yè)社會責(zé)任可能在某種程度上對政府補助額存在著影響。針對這些問題，本文以企業(yè)社會責(zé)任理論為基礎(chǔ)，將制造業(yè)企業(yè)社會責(zé)任量化，并運用回歸分析和結(jié)構(gòu)方程模型，研究制造業(yè)企業(yè)社會責(zé)任對政府補助的影響。 第一章為導(dǎo)論，主要闡述本文選題的背景、研究的目的與意義、研究的思路與方法、相關(guān)文獻述評，并指出本研究可能的創(chuàng)新點和不足之處。第二章為基礎(chǔ)理論分析，在總結(jié)以往學(xué)者對企業(yè)社會責(zé)任概念和維度相關(guān)研究的基礎(chǔ)上，以“企業(yè)公民”理論為基礎(chǔ)，對企業(yè)社會責(zé)任維度做界定；同時對企業(yè)政府補助的相關(guān)概念進行明確。第三章為企業(yè)社會責(zé)任和非社會責(zé)任具體指標的構(gòu)建。第四章和第五章為論文的核心部分。其中，第四章運用回歸分析、結(jié)構(gòu)方程模型，分析了制造業(yè)企業(yè)社會責(zé)任與政府補助的相關(guān)性及補助效果，結(jié)果顯示，對于整體制造業(yè)企業(yè)而言，企業(yè)所承擔(dān)的社會責(zé)任越大，獲得的政府補助愈多；政府補助對提高制造業(yè)企業(yè)的經(jīng)營效益并無明顯的作用。第五章分析了不同所有制企業(yè)的社會責(zé)任與政府補助的相關(guān)性及補助效果。分析結(jié)果顯示：政府在發(fā)放補助時，對國有企業(yè)的考察指標會更加廣泛和全面，但是就考察力度而言，民營企業(yè)對政府補助的影響要大于國有企業(yè)；就補助效果而言，政府補助對國有制造業(yè)企業(yè)的經(jīng)營效益有著顯著的提高作用，然而民營企業(yè)因接受政府補助所產(chǎn)生的偷懶尋租行為、企業(yè)的規(guī)模效益遞減等不良現(xiàn)象，導(dǎo)致了民營企業(yè)政府補助利用的低效性。第六章根據(jù)理論與實證分析的結(jié)果，得出本文研究結(jié)論建議。根據(jù)研究結(jié)論，本文提出了完善制造業(yè)企業(yè)社會責(zé)任指標考察體系，完善對制造業(yè)企業(yè)的補助方案并建立完善的補助效果反饋機制的建議。 本文的結(jié)果表明，總體而言，隨著企業(yè)社會責(zé)任理論的發(fā)展，，政府和社會各界在逐漸的加強和重視對制造業(yè)企業(yè)的考察，企業(yè)社會責(zé)任指標已經(jīng)成為政府補助的重要影響因素，但從不同所有制企業(yè)的考察力度來看，政府對國有企業(yè)的社會責(zé)任指標的考察力度遠遠小于民營企業(yè)，因此，政府需要加強對國有企業(yè)的考察力度；而從企業(yè)社會責(zé)任的單項指標來看，政府往往只關(guān)注與自己政績相關(guān)的企業(yè)社會責(zé)任指標，這不利于企業(yè)形成完善的社會責(zé)任意識，因此，政府需要建立一套完善的社會責(zé)任指標考察體系。另外從補助效果來看，政府給予制造業(yè)企業(yè)的補助并未有效的改善企業(yè)的經(jīng)營業(yè)績，因此，政府應(yīng)該建立全面的補助效果反饋機制，通過對政府補助的事前、事中、事后的反饋和監(jiān)督，才能使得補助最高效地得到利用。
[Abstract]:Manufacturing is the cornerstone of a country's economic development, not only provides the necessary materials and tools for the development of all kinds of industries, but also the motive force and carrier of high-tech development. Since the financial crisis in 2008, the manufacturing industry has been faced with unprecedented challenges. In the face of the business dilemma, the government has given a strong subsidy to the pillar industry manufacturing industry of the national economy. However, through the comparison of the financial statements of the listed manufacturing enterprises, there is a large difference in the amount of the subsidy for each enterprise. With the deep understanding of corporate social responsibility, people's expectation of social responsibility for enterprises is more and more, and the society of all walks of life has high praise for enterprises with social responsibility, which has a positive guiding effect on government subsidies in public opinion; and at the same time, The social responsibility of the enterprise is related to the assessment of the government performance indicators and the realization of the social goals. Therefore, the social responsibility of the enterprise may have a certain effect on the government subsidies. In view of these problems, this paper, based on the theory of corporate social responsibility, quantifies the social responsibility of manufacturing enterprises, and uses the regression analysis and structural equation model to study the effect of the social responsibility of manufacturing enterprises on the government subsidies. The first chapter is an introduction, mainly expounds the background, purpose and significance of the study, the thought and method of the research, the review of the relevant literature, and points out the possible innovation points and shortcomings of this study. The second chapter is the basic theory analysis, on the basis of summarizing the research on the concept and dimension of corporate social responsibility in the past, on the basis of the "enterprise citizen" theory, the definition of the social responsibility dimension of the enterprise is made, and the related concept of the government subsidy of the enterprise is also discussed. The third chapter is the structure of the specific indicators of corporate social responsibility and non-social responsibility. Construction. Chapter IV and chapter V are the core of the paper The fourth chapter uses the regression analysis and the structural equation model to analyze the correlation between the social responsibility of the manufacturing enterprise and the government subsidy and the effect of the subsidy. The result shows that the higher the social responsibility of the enterprise, the more the government subsidy is obtained for the whole manufacturing enterprise. The government subsidy has no obvious effect on the improvement of the operation efficiency of the manufacturing enterprises The fifth chapter analyses the relationship between the social responsibility of different ownership enterprises and the government subsidy and the subsidy effect. The results of the analysis show that the government is more extensive and comprehensive to the state-owned enterprises when the subsidy is issued, but the effect of the private enterprises on the government subsidies is greater than that of the state-owned enterprises. On the other hand, the government subsidies have a significant effect on the operation and benefit of the state-owned manufacturing enterprises. However, the low-efficiency of the government subsidies of the private enterprises is caused by the bad phenomena such as the lazy rent-seeking behavior generated by the government subsidies and the decline of the scale-benefit of the enterprises. The sixth chapter is based on the results of the theory and the empirical analysis, and draws the conclusion of this paper. On the basis of the conclusion of the research, this paper puts forward the system of improving the social responsibility index of the manufacturing enterprise, perfecting the subsidy scheme to the manufacturing enterprise and establishing a perfect feedback mechanism for the subsidy effect. The results of this paper show that, with the development of the theory of corporate social responsibility, the government and the society have gradually strengthened and attached importance to the research of manufacturing enterprises, and the index of corporate social responsibility has become an important shadow of government subsidies. In the light of the factors, the government's research on the social responsibility index of the state-owned enterprises is far less than that of the private enterprises, so the government needs to strengthen the investigation of the state-owned enterprises, and the individual fingers from the corporate social responsibility On the other hand, the government often pays attention to the corporate social responsibility index related to its performance, which is not conducive to the formation of a perfect sense of social responsibility. Therefore, the government needs to set up a complete set of social responsibility index. In addition, from the effect of the subsidy, the subsidy of the government to the manufacturing enterprise does not effectively improve the operation performance of the enterprise. Therefore, the government should establish a comprehensive subsidy effect feedback mechanism, and through the prior, middle and post feedback of the government subsidies and supervision, so that the benefits can be obtained most efficiently
【學(xué)位授予單位】：西北農(nóng)林科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.4;F270;F424
本文編號：2505877
[Abstract]:Manufacturing is the cornerstone of a country's economic development, not only provides the necessary materials and tools for the development of all kinds of industries, but also the motive force and carrier of high-tech development. Since the financial crisis in 2008, the manufacturing industry has been faced with unprecedented challenges. In the face of the business dilemma, the government has given a strong subsidy to the pillar industry manufacturing industry of the national economy. However, through the comparison of the financial statements of the listed manufacturing enterprises, there is a large difference in the amount of the subsidy for each enterprise. With the deep understanding of corporate social responsibility, people's expectation of social responsibility for enterprises is more and more, and the society of all walks of life has high praise for enterprises with social responsibility, which has a positive guiding effect on government subsidies in public opinion; and at the same time, The social responsibility of the enterprise is related to the assessment of the government performance indicators and the realization of the social goals. Therefore, the social responsibility of the enterprise may have a certain effect on the government subsidies. In view of these problems, this paper, based on the theory of corporate social responsibility, quantifies the social responsibility of manufacturing enterprises, and uses the regression analysis and structural equation model to study the effect of the social responsibility of manufacturing enterprises on the government subsidies. The first chapter is an introduction, mainly expounds the background, purpose and significance of the study, the thought and method of the research, the review of the relevant literature, and points out the possible innovation points and shortcomings of this study. The second chapter is the basic theory analysis, on the basis of summarizing the research on the concept and dimension of corporate social responsibility in the past, on the basis of the "enterprise citizen" theory, the definition of the social responsibility dimension of the enterprise is made, and the related concept of the government subsidy of the enterprise is also discussed. The third chapter is the structure of the specific indicators of corporate social responsibility and non-social responsibility. Construction. Chapter IV and chapter V are the core of the paper The fourth chapter uses the regression analysis and the structural equation model to analyze the correlation between the social responsibility of the manufacturing enterprise and the government subsidy and the effect of the subsidy. The result shows that the higher the social responsibility of the enterprise, the more the government subsidy is obtained for the whole manufacturing enterprise. The government subsidy has no obvious effect on the improvement of the operation efficiency of the manufacturing enterprises The fifth chapter analyses the relationship between the social responsibility of different ownership enterprises and the government subsidy and the subsidy effect. The results of the analysis show that the government is more extensive and comprehensive to the state-owned enterprises when the subsidy is issued, but the effect of the private enterprises on the government subsidies is greater than that of the state-owned enterprises. On the other hand, the government subsidies have a significant effect on the operation and benefit of the state-owned manufacturing enterprises. However, the low-efficiency of the government subsidies of the private enterprises is caused by the bad phenomena such as the lazy rent-seeking behavior generated by the government subsidies and the decline of the scale-benefit of the enterprises. The sixth chapter is based on the results of the theory and the empirical analysis, and draws the conclusion of this paper. On the basis of the conclusion of the research, this paper puts forward the system of improving the social responsibility index of the manufacturing enterprise, perfecting the subsidy scheme to the manufacturing enterprise and establishing a perfect feedback mechanism for the subsidy effect. The results of this paper show that, with the development of the theory of corporate social responsibility, the government and the society have gradually strengthened and attached importance to the research of manufacturing enterprises, and the index of corporate social responsibility has become an important shadow of government subsidies. In the light of the factors, the government's research on the social responsibility index of the state-owned enterprises is far less than that of the private enterprises, so the government needs to strengthen the investigation of the state-owned enterprises, and the individual fingers from the corporate social responsibility On the other hand, the government often pays attention to the corporate social responsibility index related to its performance, which is not conducive to the formation of a perfect sense of social responsibility. Therefore, the government needs to set up a complete set of social responsibility index. In addition, from the effect of the subsidy, the subsidy of the government to the manufacturing enterprise does not effectively improve the operation performance of the enterprise. Therefore, the government should establish a comprehensive subsidy effect feedback mechanism, and through the prior, middle and post feedback of the government subsidies and supervision, so that the benefits can be obtained most efficiently
【學(xué)位授予單位】：西北農(nóng)林科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.4;F270;F424
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