發(fā)布時間：2018-06-16 13:20

  本文選題：醫(yī)藥上市公司 + 社會責(zé)任信息披露��； 參考：《安徽大學(xué)》2014年碩士論文

【摘要】：隨著我國對環(huán)境、資源能耗、社會福利等等問題越來越重視,整個社會對企業(yè)責(zé)任提出了更高的要求。企業(yè)不僅要創(chuàng)造出經(jīng)濟(jì)效益,還要履行相應(yīng)的社會責(zé)任。與此同時,對于社會責(zé)任信息的使用者,對企業(yè)披露社會責(zé)任信息的要求和期望也愈加強(qiáng)烈。近年藥品安全事件頻發(fā),整個社會對藥品質(zhì)量產(chǎn)生擔(dān)憂。由于醫(yī)藥上市公司產(chǎn)品作為重要的民生問題直接關(guān)系到公眾的生命健康,行業(yè)的特殊性致使公眾對其有更高的社會責(zé)任要求。因此,醫(yī)藥制造企業(yè)對藥品質(zhì)量安全的保障,保護(hù)人類健康負(fù)有不可推卸的社會責(zé)任。此外,根據(jù)環(huán)境保護(hù)部2010年發(fā)布的《上市公司環(huán)境信息披露指南》,醫(yī)藥制造企業(yè)被歸納為重污染行業(yè)。要求其應(yīng)當(dāng)發(fā)布年度環(huán)境報告,定期披露污染物排放情況、環(huán)境管理等方面的環(huán)境信息。由此可見,保護(hù)環(huán)境、節(jié)能減排也是醫(yī)藥企業(yè)履行自身社會責(zé)任的重要體現(xiàn)。醫(yī)藥上市公司披露社會責(zé)任信息可以為利益相關(guān)者了解企業(yè)承擔(dān)社會責(zé)任的情況服務(wù),同時為了解醫(yī)藥企業(yè)的信息披露態(tài)度提供依據(jù)。 本文共分為五個部分。第一章為緒論。從本文的研究背景、研究意義和研究方法等方面介紹本文概況,為之后的研究做前期鋪墊。對國內(nèi)外學(xué)者的主要研究觀點(diǎn)進(jìn)行總結(jié),指出本文的創(chuàng)新與不足之處。第二章為相關(guān)概念界定和基礎(chǔ)理論�？偨Y(jié)了社會責(zé)任信息披露及其他相關(guān)概念,界定了我國社會責(zé)任信息披露的發(fā)展階段,描述我國對于醫(yī)藥上市公司社會責(zé)任信息披露規(guī)范的相關(guān)法規(guī)。闡述了相關(guān)理論,包括利益相關(guān)者理論、委托代理理論、信號傳遞理論、可持續(xù)發(fā)展理論、戰(zhàn)略管理理論和成本效益理論。第三部分總結(jié)醫(yī)藥上市公司社會責(zé)任信息披露現(xiàn)狀,在此基礎(chǔ)上闡述其信息披露對企業(yè)經(jīng)濟(jì)后果影響并分析原因,從對內(nèi)與對外兩方面分析信息使用者對企業(yè)披露的社會責(zé)任信息的運(yùn)用而對企業(yè)價值產(chǎn)生的作用。第四部分是醫(yī)藥上市公司社會責(zé)任信息披露經(jīng)濟(jì)后果的實(shí)證分析部分。通過樣本數(shù)據(jù)的收集和變量指標(biāo)的選擇,構(gòu)建多元回歸模型,選取2010年-2013年發(fā)布社會責(zé)任報告的醫(yī)藥上市公司作為樣本,運(yùn)用SPSS軟件進(jìn)行回歸分析�；貧w結(jié)果表明,醫(yī)藥上市公司社會責(zé)任信息披露質(zhì)量水平對企業(yè)價值呈正相關(guān)關(guān)系,得出結(jié)論提高社會責(zé)任信息披露水平可以增加企業(yè)價值。第五部分概括了研究結(jié)論,提出政策建議,并展望了未來研究方向。 本文的創(chuàng)新及特色之處在于,在理論規(guī)范分析方面從企業(yè)戰(zhàn)略管理角度分析社會責(zé)任信息披露的內(nèi)外因。未來社會責(zé)任信息披露的發(fā)展方向結(jié)合戰(zhàn)略思想,為企業(yè)發(fā)展服務(wù)。在實(shí)證分析方面,分析醫(yī)藥上市公司社會責(zé)任信息披露對企業(yè)價值的經(jīng)濟(jì)后果影響,創(chuàng)新性的使用Tobin's Q與EVA兩項(xiàng)指標(biāo)共同分析社會責(zé)任信息披露對企業(yè)價值的影響。選取醫(yī)藥行業(yè)作為研究對象,使用指數(shù)法進(jìn)行社會責(zé)任信息披露水平評價時,考慮了行業(yè)的特殊性,增強(qiáng)了實(shí)證分析的可比性。
[Abstract]:As China attaches more and more importance to the environment, energy consumption, social welfare and so on, the whole society has put forward higher demands on enterprise responsibility. Enterprises should not only create economic benefits, but also fulfill corresponding social responsibilities. At the same time, the requirements and expectations for the disclosure of social responsibility information are required by the users of social responsibility information. More and more intensified. In recent years, drug safety incidents occur frequently, and the whole society is worried about the quality of drugs. Because the products of pharmaceutical listed companies as important people's livelihood issues are directly related to the health of the public, the particularity of the industry causes the public to have higher social responsibility requirements. In addition, according to the "guide to environmental information disclosure of listed companies" issued by the Ministry of environmental protection in 2010, pharmaceutical manufacturing enterprises have been classified as heavy pollution industries. They should publish annual environmental reports and regularly disclose environmental information on pollution emission and environmental management. Therefore, the protection of the environment, energy conservation and emission reduction is also an important embodiment of the medical enterprises to fulfill their own social responsibilities. The disclosure of social responsibility information by the listed companies can help the stakeholders to understand the situation of the enterprise to undertake the social responsibility, and to provide the basis for understanding the information disclosure attitude of the pharmaceutical enterprises.
This article is divided into five parts. The first chapter is the introduction. From the background of the research, the significance and the research method, this paper introduces the general situation of this paper, and makes a preliminary paving for the later research. It summarizes the main research views of scholars at home and abroad, and points out the innovation and shortcomings of this article. The second chapter is the definition and basic theory of related concepts. With the disclosure of social responsibility information and other related concepts, the development stage of the information disclosure of social responsibility in China is defined, and relevant laws and regulations on the disclosure norms of social responsibility for pharmaceutical listed companies in China are described. The relevant theories, including stakeholder theory, principal-agent theory, signal transmission theory, and sustainable development theory, are expounded. The third part summarizes the present situation of the information disclosure of the social responsibility of the pharmaceutical listed companies. On this basis, it expounds the influence and analysis of the information disclosure on the economic consequences of the enterprise, and analyzes the application of the social responsibility information disclosed by the information users to the enterprise from the internal and external two aspects and the value of the enterprise. The fourth part is the empirical analysis of the economic consequences of the social responsibility information disclosure of the pharmaceutical listed companies. Through the collection of sample data and the selection of variables, the multiple regression model is constructed, and the medical listed companies that published the social responsibility report in -2013 in 2010 are selected as samples and SPSS software is used for regression analysis. The regression results show that the quality level of social responsibility information disclosure of the listed companies is positively related to the value of the enterprise. The conclusion is that improving the disclosure level of social responsibility information can increase the value of the enterprise. The fifth part summarizes the conclusions of the research, puts forward the policy suggestions, and looks forward to the future research direction.
The innovation and characteristic of this article lies in analyzing the internal and external causes of social responsibility information disclosure from the perspective of enterprise strategic management. The development direction of the future social responsibility information disclosure is combined with the strategic thought to serve the enterprise development. In the empirical analysis, the information disclosure of the social responsibility of the pharmaceutical listed companies is analyzed. The influence of the economic consequences of value, the innovative use of the two indexes of Tobin's Q and EVA to analyze the impact of social responsibility information disclosure on the value of the enterprise. Select the pharmaceutical industry as the research object and use the index method to evaluate the level of social responsibility information disclosure, considering the particularity of the industry and enhancing the comparability of the empirical analysis.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.72;F270;F275

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