【摘要】：自二十世紀(jì)九十年代以來(lái),經(jīng)濟(jì)的全球化對(duì)國(guó)內(nèi)外政治經(jīng)濟(jì)的迅速發(fā)展產(chǎn)生了重大的影響,各國(guó)也因經(jīng)濟(jì)的一體化而緊密的聯(lián)系在一起。面對(duì)當(dāng)前一系列的環(huán)境、貿(mào)易和能源等問(wèn)題,可持續(xù)發(fā)展的理念得到了世界各國(guó)的廣泛認(rèn)可,企業(yè)社會(huì)責(zé)任問(wèn)題也應(yīng)運(yùn)而生。 本文根據(jù)中國(guó)上市公司年報(bào)和企業(yè)社會(huì)責(zé)任報(bào)告,設(shè)置了中國(guó)上市公司企業(yè)社會(huì)責(zé)任評(píng)價(jià)指標(biāo)體系,并建立公司CSRCSU評(píng)價(jià)指數(shù)。在對(duì)評(píng)價(jià)體系的穩(wěn)定性與可靠性檢驗(yàn)的基礎(chǔ)上,對(duì)中國(guó)上市公司企業(yè)社會(huì)責(zé)任履行狀況進(jìn)行了描述性統(tǒng)計(jì),結(jié)果表明：樣本公司CSR指數(shù)水平整體不高,一半多的企業(yè)尚處于啟蒙階段,企業(yè)承擔(dān)社會(huì)責(zé)任的意識(shí)不強(qiáng)。不同的行業(yè)和地區(qū)經(jīng)濟(jì)發(fā)展水平對(duì)企業(yè)社會(huì)責(zé)任的履行也產(chǎn)生不同的影響,地區(qū)經(jīng)濟(jì)發(fā)展水平越高,CSR指數(shù)相對(duì)越高；政府控制的上市公司社會(huì)責(zé)任的履行要好于非政府控制的上市公司,并且層級(jí)越高,上市公司社會(huì)責(zé)任表現(xiàn)就相對(duì)越好。 實(shí)證分析表明企業(yè)社會(huì)責(zé)任與公司股票市場(chǎng)表現(xiàn)正相關(guān),企業(yè)積極履行CSR,有利于降低公司股價(jià)波動(dòng)性和風(fēng)險(xiǎn)性,但與公司股票的流動(dòng)性的影響不顯著。這說(shuō)明中國(guó)的資本市場(chǎng)正逐漸發(fā)揮對(duì)企業(yè)社會(huì)責(zé)任的激勵(lì)作用。為了保持企業(yè)的公眾形象,企業(yè)更傾向于披露與社會(huì)責(zé)任有關(guān)的信息,降低資本市場(chǎng)的信息不對(duì)稱性,有利于為投資者提供決策,其公司的股票市場(chǎng)表現(xiàn)也更容易受到社會(huì)責(zé)任履行狀況的影響。
[Abstract]:Since the 1990s, economic globalization has had a great impact on the rapid development of political economy at home and abroad, and countries have been closely linked by economic integration. In the face of a series of environmental, trade and energy issues, the concept of sustainable development has been widely recognized in the world, and corporate social responsibility has emerged as the times require. According to the annual report and corporate social responsibility report of listed companies in China, this paper sets up the evaluation index system of corporate social responsibility of listed companies in China, and establishes the CSRCSU evaluation index of companies. On the basis of testing the stability and reliability of the evaluation system, this paper makes descriptive statistics on the performance of corporate social responsibility of listed companies in China. The results show that the CSR index level of the sample companies is not high as a whole. More than half of the enterprises are still in the enlightenment stage, and their sense of social responsibility is not strong. Different levels of economic development in different industries and regions have different effects on the performance of corporate social responsibility. The higher the level of regional economic development, the higher the CSR index. The performance of social responsibility of government-controlled listed companies is better than that of non-government-controlled listed companies, and the higher the level, the better the performance of social responsibility of listed companies. The empirical analysis shows that corporate social responsibility is positively correlated with corporate stock market performance. The positive performance of CSR, helps to reduce the volatility and risk of the company's stock price, but it has no significant effect on the liquidity of the company's stock. This shows that China's capital market is gradually playing an encouraging role in corporate social responsibility. In order to maintain the public image of enterprises, enterprises tend to disclose information related to social responsibility, reduce the asymmetry of information in the capital market, and help investors to make decisions. Its stock market performance is also more vulnerable to social responsibility performance.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F832.51;F270

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