本文選題：企業(yè)社會責(zé)任 + 利益相關(guān)者理論�。� 參考：《哈爾濱工業(yè)大學(xué)》2013年碩士論文

【摘要】：隨著房價迅速攀升、惡意炒房、哄抬房價、行業(yè)誠信度低以及偷稅漏稅等問題，房地產(chǎn)行業(yè)引發(fā)了社會高度關(guān)注，正是在這樣的背景下，本文在分析了房地產(chǎn)行業(yè)履行企業(yè)社會責(zé)任的現(xiàn)狀，從利益相關(guān)者視角出發(fā)，，對房地產(chǎn)上市公司企業(yè)社會責(zé)任對財務(wù)績效的影響進(jìn)行研究。 本文首先對企業(yè)社會責(zé)任的理論發(fā)展進(jìn)行了梳理，并回顧了國內(nèi)外關(guān)于企業(yè)社會責(zé)任與財務(wù)績效關(guān)系的文獻(xiàn)。本文發(fā)現(xiàn)發(fā)達(dá)國家企業(yè)社會責(zé)任問題的研究已相對成熟，形成了規(guī)范的企業(yè)社會責(zé)任測量體系，但是國內(nèi)該領(lǐng)域的研究仍處于起步階段，所以本文從內(nèi)容上基于企業(yè)社會責(zé)任信息披露、從理論上基于利益相關(guān)者理論構(gòu)建適用本文的房地產(chǎn)企業(yè)社會責(zé)任測量體系。其次，本文在前人以上市公司總體為研究對象的基礎(chǔ)上，考慮了行業(yè)的特殊性和差異性，選擇我國房地產(chǎn)行業(yè)上市公司為樣本，在靜態(tài)研究的基礎(chǔ)構(gòu)建動態(tài)滯后研究模型，旨在探討房地產(chǎn)企業(yè)社會責(zé)任對財務(wù)績效的動態(tài)影響。因為基于利益相關(guān)者角度的企業(yè)社會責(zé)任研究已被絕大多數(shù)國內(nèi)外學(xué)者認(rèn)可，而兩種理論的結(jié)合為學(xué)術(shù)界對企業(yè)社會責(zé)任評價提供了一個全新的理論框架和獨特的思考角度。最后，運用因子分析法確定了針對房地產(chǎn)行業(yè)的企業(yè)社會責(zé)任測量體系，同時對解釋變量進(jìn)行描述性統(tǒng)計、路徑分析、異方差檢驗和修正后的回歸分析。 實證結(jié)果表明，房地產(chǎn)上市公司當(dāng)期的企業(yè)社會責(zé)任行為對當(dāng)期財務(wù)績效有具有顯著正向影響，滯后一期企業(yè)社會責(zé)任對當(dāng)期財務(wù)績效的影響更顯著、影響程度更強；房地產(chǎn)國有企業(yè)履行社會責(zé)任會阻礙其財務(wù)績效的提高；財務(wù)杠桿對企業(yè)社會責(zé)任與財務(wù)績效有負(fù)向影響，企業(yè)規(guī)模、企業(yè)聲譽在企業(yè)社會責(zé)任對財務(wù)績效的影響過程中都起到了正向促進(jìn)作用。此結(jié)論對建立持續(xù)履行社會責(zé)任機制、企業(yè)聲譽建設(shè)和管理、合理利用財務(wù)杠桿提高企業(yè)盈利能力等方面具有一定啟發(fā)意義。
[Abstract]:With the rapid rise of house prices, malicious property speculation, high prices, low integrity in the industry and tax evasion and other problems, the real estate industry has aroused high social concern. It is precisely against this background that the real estate industry has aroused great concern. This paper analyzes the current situation of corporate social responsibility in real estate industry and studies the impact of corporate social responsibility on financial performance of listed real estate companies from the perspective of stakeholders. Firstly, this paper reviews the theoretical development of corporate social responsibility, and reviews the domestic and foreign literature on the relationship between corporate social responsibility and financial performance. This paper finds that the research on corporate social responsibility in developed countries has been relatively mature and has formed a standardized measurement system of corporate social responsibility, but the research in this field is still in its infancy. Therefore, this paper based on the content of corporate social responsibility information disclosure, theoretically based on stakeholder theory to build the real estate corporate social responsibility measurement system. Secondly, based on the research of listed companies as a whole, and considering the particularity and difference of the industry, this paper selects the listed companies in the real estate industry of our country as the sample, and constructs the dynamic lag research model on the basis of static research. The purpose of this paper is to explore the dynamic impact of social responsibility on financial performance of real estate enterprises. Because the research of corporate social responsibility based on stakeholders' perspective has been recognized by most scholars at home and abroad, and the combination of the two theories provides a new theoretical framework and a unique perspective for the academic community to evaluate corporate social responsibility. Finally, this paper uses factor analysis to determine the corporate social responsibility measurement system for the real estate industry, and carries on descriptive statistics, path analysis, heteroscedasticity test and revised regression analysis to the explanatory variables. The empirical results show that the corporate social responsibility behavior of real estate listed companies in the current period has a significant positive impact on the current financial performance, the lag period corporate social responsibility has a more significant impact on the current financial performance, the impact degree is stronger; The performance of social responsibility of state-owned real estate enterprises will hinder the improvement of their financial performance; financial leverage has a negative impact on corporate social responsibility and financial performance. Corporate reputation plays a positive role in the influence of corporate social responsibility on financial performance. This conclusion has certain enlightening significance to establish the mechanism of continuous social responsibility, build and manage the reputation of the enterprise, and make use of the financial lever reasonably to improve the profitability of the enterprise, and so on.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F270;F299.233.42

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