本文選題：農(nóng)業(yè)上市公司　切入點(diǎn)：社會(huì)績效　出處：《重慶工商大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：農(nóng)業(yè)上市公司是我國先進(jìn)農(nóng)業(yè)生產(chǎn)力的代表，作為農(nóng)業(yè)產(chǎn)業(yè)化的龍頭，是解決小農(nóng)戶與大市場(chǎng)矛盾，實(shí)現(xiàn)農(nóng)業(yè)產(chǎn)業(yè)化經(jīng)營的重要載體。基于此我國出臺(tái)了一系列惠農(nóng)的政策來促進(jìn)農(nóng)業(yè)上市公司的發(fā)展，以此來帶動(dòng)我國農(nóng)業(yè)的發(fā)展。國家的惠農(nóng)政策主要包裹財(cái)政直補(bǔ)以及稅收優(yōu)惠政策。作為財(cái)政補(bǔ)貼，國家對(duì)農(nóng)業(yè)上市公司的補(bǔ)貼不僅僅是為了看到農(nóng)業(yè)上市公司的經(jīng)濟(jì)績效的提高，而是一個(gè)總體的綜合績效的提高，本文對(duì)綜合績效的定義為社會(huì)績效。本文在衡量社會(huì)績效時(shí)是通過農(nóng)業(yè)上市公司承擔(dān)的對(duì)不同利益相關(guān)者的責(zé)任來衡量的，其中包裹對(duì)股東，債權(quán)人，國家，消費(fèi)者，社會(huì)公眾等等八個(gè)方面。然而近年來，隨著財(cái)政對(duì)農(nóng)業(yè)上市公司的補(bǔ)貼力度的加大，農(nóng)業(yè)上市公司的比例不僅不升反降，與農(nóng)業(yè)關(guān)系國計(jì)民生的地位極不相稱，，而且質(zhì)量也堪憂，整體經(jīng)營業(yè)績下滑，缺乏核心競爭力使得農(nóng)業(yè)板塊成為中國證券市場(chǎng)上的弱質(zhì)板塊，越來越多的農(nóng)業(yè)上市公司逐漸淡出農(nóng)業(yè)。農(nóng)產(chǎn)品質(zhì)量問題的不斷曝光和人們對(duì)生態(tài)環(huán)境和可持續(xù)發(fā)展的關(guān)注，農(nóng)業(yè)上市公司的社會(huì)責(zé)任護(hù)備受質(zhì)疑，使得與農(nóng)業(yè)上市公司利益相關(guān)者的利益不斷受到侵害。以此看來國家的財(cái)政投入并沒有達(dá)到預(yù)期的效果。 因此，本文從利益相關(guān)者的角度出發(fā)，從農(nóng)業(yè)上市公司承擔(dān)的對(duì)不同利益相關(guān)者的責(zé)任，系統(tǒng)全面地評(píng)價(jià)農(nóng)業(yè)上市公司的社會(huì)績效，深入挖掘影響農(nóng)業(yè)上市公司社會(huì)績效的關(guān)鍵因素，有利于我們把握農(nóng)業(yè)上市公司未來的發(fā)展趨勢(shì)，尋找提高農(nóng)業(yè)上市公司社會(huì)績效的有效途徑，推動(dòng)農(nóng)業(yè)上市公司的又好又快發(fā)展，實(shí)現(xiàn)國家農(nóng)業(yè)化產(chǎn)業(yè)的宏偉目標(biāo)。 本論文的主要思路是，用農(nóng)業(yè)上市公司承擔(dān)的對(duì)包括股東，債權(quán)人，國家等等在內(nèi)的不同利益相關(guān)者的責(zé)任來衡量企業(yè)的社會(huì)績效，運(yùn)用因子分析法對(duì)農(nóng)業(yè)上市公司的社會(huì)績效進(jìn)行綜合打分，并通過建立回歸模型來分析國家的財(cái)稅補(bǔ)貼政策對(duì)農(nóng)業(yè)上市公司社會(huì)績效的影響，以此來判斷國家的財(cái)稅補(bǔ)貼是否達(dá)到了預(yù)期的效果。遺憾的是通過建立回歸分析模型以后得出的結(jié)論是，財(cái)稅補(bǔ)貼以農(nóng)業(yè)上市公司的社會(huì)績效沒有顯著的相關(guān)性，由此得出國家對(duì)農(nóng)業(yè)上市公司的財(cái)稅補(bǔ)貼是缺乏效率。并在得出結(jié)論的基礎(chǔ)上分析了缺乏效率的原因，也就此提出了幾點(diǎn)關(guān)于財(cái)稅補(bǔ)貼政策的建議。
[Abstract]:Agricultural listed companies are representatives of China's advanced agricultural productive forces, as the leading agricultural industrialization, it is to solve the contradiction between small farmers and large markets. Therefore, China has issued a series of favorable policies to promote the development of agricultural listed companies. In order to promote the development of agriculture in our country, the national favorable agricultural policy mainly covers the direct subsidy of finance and preferential tax policies. As a financial subsidy, The state subsidies to agricultural listed companies are not only to see the improvement of the economic performance of agricultural listed companies, but also to improve the overall comprehensive performance of agricultural listed companies. Comprehensive performance is defined as social performance in this paper. This paper measures social performance through the responsibility of agricultural listed companies to different stakeholders, which package shareholders, creditors, countries, consumers, The public and other eight aspects. However, in recent years, with the increase of financial subsidies to agricultural listed companies, the proportion of agricultural listed companies is not only not going up but down, which is not commensurate with the status of agriculture in relation to the national economy and the people's livelihood. Moreover, the quality is also worrying, the overall operating performance is declining, and the lack of core competitiveness has made the agricultural sector a weak plate in China's securities market. More and more agricultural listed companies gradually fade out of agriculture. With the continuous exposure of agricultural product quality problems and people's concern for ecological environment and sustainable development, the social responsibility of agricultural listed companies has been questioned. As a result, the interests of the stakeholders of listed agricultural companies are constantly being infringed, so the financial investment of the country has not achieved the expected results. Therefore, from the perspective of stakeholders, this paper systematically and comprehensively evaluates the social performance of agricultural listed companies from the perspective of their responsibilities to different stakeholders. It is helpful for us to grasp the future development trend of agricultural listed companies and to find an effective way to improve the social performance of agricultural listed companies by digging into the key factors that affect the social performance of agricultural listed companies. To promote the sound and rapid development of listed agricultural companies, to achieve the grand goal of the national agribusiness. The main idea of this paper is to measure the social performance of enterprises by using the responsibilities of agricultural listed companies to different stakeholders, including shareholders, creditors, countries and so on. The social performance of agricultural listed companies is comprehensively rated by factor analysis method, and the influence of national financial and tax subsidy policy on social performance of agricultural listed companies is analyzed by establishing a regression model. In order to judge whether the financial and tax subsidies of the country have achieved the expected effect. Unfortunately, after establishing the regression analysis model, the conclusion is that the financial and tax subsidies have no significant correlation with the social performance of agricultural listed companies. Based on the conclusion, this paper analyzes the reasons for the inefficiency, and puts forward some suggestions on the policy of fiscal and tax subsidy.
【學(xué)位授予單位】：重慶工商大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.45;F275;F324

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