本文關(guān)鍵詞：食品飲料行業(yè)上市公司企業(yè)社會責(zé)任與企業(yè)價值相關(guān)性研究　出處：《廣東工業(yè)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 上市公司 社會責(zé)任 企業(yè)價值 相關(guān)性

【摘要】：近年來社會責(zé)任缺失引發(fā)的惡性事件層出不窮,特別是食品飲料安全問題,如百事可樂染色劑焦糖色素、酒鬼酒事件、立頓茶葉事件、問題奶粉等重大食品事件受到了人們的廣泛關(guān)注。企業(yè)管理者意識到在追求利潤的同時,還要遵守商業(yè)道德,承擔(dān)對股東、雇員、供應(yīng)商、顧客、政府和公眾的社會責(zé)任。同時,管理者也意識到履行社會責(zé)任能夠：提高決策質(zhì)量,促進(jìn)風(fēng)險識別和控制；獲得公眾信任和良好聲譽(yù)；平衡利益相關(guān)者關(guān)系；激發(fā)創(chuàng)新意識；提升員工的安全感、忠誠度和道德水平；加強(qiáng)交易的可靠性與公平性,遏制腐��；倡導(dǎo)可持續(xù)的自然資源和環(huán)境服務(wù)；加大公共產(chǎn)品的提供。這些不僅有利于樹立企業(yè)良好形象,也有助于增強(qiáng)企業(yè)潛在的競爭優(yōu)勢。深交所于2006年發(fā)布的《上市公司社會責(zé)任指引》、上交所于2008年發(fā)布的《上市公司環(huán)境信息披露指引》指出,上市公司要積極履行社會責(zé)任,自愿披露社會責(zé)任報告。我國學(xué)者在企業(yè)社會責(zé)任的研究方面也取得了階段性進(jìn)步。但是,由于我國對社會責(zé)任的重視比較晚,企業(yè)履行社會責(zé)任與企業(yè)價值研究還不是很成熟。為此,本文以我國食品飲料上市公司為例,對企業(yè)社會責(zé)任履行情況與企業(yè)價值的相關(guān)性進(jìn)行研究,具有理論意義和現(xiàn)實意義。 本文主要包括以下五部分內(nèi)容：第一章為緒論部分,主要闡述了本文的研究背景和意義、國內(nèi)外文獻(xiàn)、研究內(nèi)容和研究方法。第二章是理論部分,主要根據(jù)國內(nèi)外研究對企業(yè)社會責(zé)任概念進(jìn)行了界定,同時對企業(yè)社會責(zé)任理論、企業(yè)價值理論,以及兩者相關(guān)性影響進(jìn)行了分析,為進(jìn)一步的實證研究奠定了理論基礎(chǔ)。第三章是對企業(yè)社會責(zé)任與企業(yè)價值的實證設(shè)計。本章節(jié)基于企業(yè)社會責(zé)任披露狀況的統(tǒng)計分析,將社會責(zé)任劃分為六個維度：股東、雇員、供應(yīng)商、顧客、政府和公眾,并對這六個方面設(shè)置了財務(wù)指標(biāo),同時也增加了企業(yè)規(guī)�？刂谱兞孔鳛閷嵶C研究的指標(biāo)。第四章是實證分析。本章節(jié)以2011年—2012年滬深兩市A股上市的52家食品飲料行業(yè)公司的數(shù)據(jù)為研究樣本,運(yùn)用了描述性統(tǒng)計分析、相關(guān)系數(shù)分析、多元回歸分析等方法對設(shè)置的研究假設(shè)進(jìn)行檢驗,以研究企業(yè)社會責(zé)任與企業(yè)價值之間的關(guān)系。第五章是研究結(jié)果分析和政策建議。本章節(jié)根據(jù)數(shù)據(jù)研究結(jié)果,得出了企業(yè)社會責(zé)任與企業(yè)價值之間的正相關(guān)關(guān)系結(jié)論。最后結(jié)合實證研究和我國社會責(zé)任履行的現(xiàn)狀,提出了加快企業(yè)社會責(zé)任建設(shè)的可行性建議。
[Abstract]:Malignant events in recent years caused by the lack of social responsibility especially food and beverage emerge in an endless stream, security issues, such as Pepsi stain caramel, alcoholic liquor, Lipton tea, milk powder and other major food events have attracted much attention. The enterprise managers realize that in the pursuit of profit at the same time, but also to comply with business ethics, responsibility for shareholders, employees, suppliers, customers, government and public social responsibility. At the same time, managers are aware of social responsibility: to improve the quality of decision-making, to promote the risk identification and control; gain public trust and good reputation; balance stakeholder relations; to stimulate the consciousness of innovation; enhance employees' sense of security, loyalty and moral level; strengthening the reliability and fairness, transactions contain corruption; sustainable natural resources and environmental services; to increase the supply of public products. These not only establish a good corporate image, but also help to enhance the enterprise competitive advantage. The potential of Shenzhen in 2006 issued "guidelines on corporate social responsibility", the Shanghai Stock Exchange on 2008 issued "guidelines on environmental information disclosure of listed companies that listed companies to actively fulfill their social responsibilities, the voluntary disclosure of social responsibility report study on corporate social responsibility. The scholars in our country have achieved initial progress. However, because our country attaches great importance to the social responsibility of the relatively late, corporate social responsibility and corporate value research is not very mature. Therefore, based on China's food and beverage listed company as an example, to study the relationship of the enterprise and the the value of corporate social responsibility, has theoretical significance and practical significance.
This paper mainly includes the following five parts: the first chapter is the introduction part, mainly elaborates the research background and significance, the domestic and foreign literature, research contents and research methods. The second chapter is the theoretical part mainly defines the concept of corporate social responsibility according to the domestic and foreign research, and the theory of corporate social responsibility, enterprise value theory the correlation between the two, and the effects were analyzed, which laid a theoretical foundation for the further research. The third chapter is the empirical design of corporate social responsibility and corporate value. This chapter analysis statistics of Corporate Social Responsibility Disclosure Based on social responsibility, will be divided into six dimensions: shareholders, employees, suppliers, customers, government and the public, and the six set of financial indicators, but also increase the enterprise scale control variables as empirical indicators. The fourth chapter is the empirical analysis. 2011 - 2012 chapter in Shanghai and Shenzhen two A shares listed on the 52 food and beverage industry company data as the study sample, using descriptive statistical analysis, correlation analysis, multiple regression analysis method to set up the research hypothesis, to study the relationship between corporate social responsibility and corporate value. The fifth chapter is the research results analysis and policy recommendations. This chapter according to the research results, the conclusion is the relationship between corporate social responsibility and corporate value. Based on the empirical research and social responsibility in China's current situation, put forward the feasible suggestions to speed up the construction of corporate social responsibility.

【學(xué)位授予單位】：廣東工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F270;F275;F426.82

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 范少文;中國大陸制藥行業(yè)上市公司企業(yè)社會責(zé)任與企業(yè)價值的相關(guān)性研究[D];上海交通大學(xué);2015年

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本文編號：1440087