本文選題：食品企業(yè) + 企業(yè)社會(huì)責(zé)任　； 參考：《黑龍江八一農(nóng)墾大學(xué)》2014年碩士論文

【摘要】：隨著我國(guó)食品安全事件接二連三的發(fā)生，越來(lái)越多的關(guān)注聚焦到食品企業(yè)的社會(huì)責(zé)任問(wèn)題上。食品企業(yè)在追求利潤(rùn)的過(guò)程中，是否保障消費(fèi)者權(quán)益、是否能夠承擔(dān)最基本的社會(huì)責(zé)任成為人們關(guān)注的熱門(mén)話題。食品企業(yè)在履行社會(huì)責(zé)任的過(guò)程中對(duì)企業(yè)價(jià)值產(chǎn)生何種影響，如何在兩者間找到平衡的方法，是當(dāng)前迫切需要解答的問(wèn)題。因此，本文以食品企業(yè)上市公司為研究對(duì)象，探討我國(guó)食品企業(yè)社會(huì)責(zé)任履行情況對(duì)企業(yè)價(jià)值的影響，對(duì)推動(dòng)我國(guó)食品行業(yè)持續(xù)健康發(fā)展具有一定的參考價(jià)值。 本文基于利益相關(guān)者視角，依據(jù)食品企業(yè)社會(huì)責(zé)任內(nèi)容框架設(shè)計(jì)四個(gè)維度的三級(jí)社會(huì)責(zé)任評(píng)價(jià)指標(biāo)體系，以2012年發(fā)布社會(huì)責(zé)任報(bào)告的18家食品企業(yè)為研究對(duì)象，，運(yùn)用因子分析法綜合評(píng)價(jià)樣本企業(yè)的社會(huì)責(zé)任履行情況。然后以因子分析法得出的食品安全責(zé)任因子得分、經(jīng)濟(jì)責(zé)任因子得分、公共責(zé)任因子得分、環(huán)境責(zé)任因子得分和綜合得分作為企業(yè)社會(huì)責(zé)任變量的替代變量，對(duì)食品企業(yè)社會(huì)責(zé)任履行情況與企業(yè)價(jià)值之間的關(guān)系進(jìn)行回歸分析，并提出相關(guān)的對(duì)策建議。實(shí)證結(jié)果表明：對(duì)于食品企業(yè)來(lái)說(shuō)，企業(yè)履行食品安全責(zé)任和經(jīng)濟(jì)責(zé)任與企業(yè)價(jià)值都是顯著正相關(guān)的。從食品企業(yè)社會(huì)責(zé)任總體履行情況上來(lái)看，企業(yè)社會(huì)責(zé)任與企業(yè)價(jià)值顯著正相關(guān)。由此可見(jiàn)，企業(yè)社會(huì)責(zé)任的履行有助于提升企業(yè)價(jià)值。食品企業(yè)應(yīng)從戰(zhàn)略高度意識(shí)到社會(huì)責(zé)任履行的緊迫性和重要性。
[Abstract]:With the occurrence of food safety incidents in China, more and more attention has been paid to the social responsibility of food enterprises. Food enterprises in the pursuit of profits, whether to protect consumer rights and interests, whether to assume the most basic social responsibility has become a hot topic of concern. It is urgent to solve the problem of how food enterprises influence the value of enterprises in the process of fulfilling their social responsibility and how to find a balance between the two. Therefore, this paper takes the listed companies of food enterprises as the research object, discusses the influence of the social responsibility performance of the food enterprises on the enterprise value, which has certain reference value for promoting the sustainable and healthy development of the food industry in our country. Based on the stakeholder perspective and the content framework of food corporate social responsibility, this paper designs a three-level social responsibility evaluation index system with four dimensions, and takes 18 food companies that issued the social responsibility report in 2012 as the research objects. Factor analysis method is used to evaluate the social responsibility performance of the sample enterprises. Then the food safety responsibility factor score, economic responsibility factor score, public responsibility factor score, environmental responsibility factor score and comprehensive score obtained by factor analysis are taken as the alternative variables of corporate social responsibility variable. The relationship between social responsibility performance and corporate value of food enterprises is analyzed by regression analysis, and relevant countermeasures and suggestions are put forward. The empirical results show that: for food enterprises, corporate food safety responsibility and economic responsibility and corporate value are significantly positive correlation. From the overall performance of food corporate social responsibility, corporate social responsibility and corporate value significantly positive correlation. Thus, the implementation of corporate social responsibility helps to enhance the value of enterprises. Food enterprises should be aware of the urgency and importance of social responsibility from a strategic perspective.
【學(xué)位授予單位】：黑龍江八一農(nóng)墾大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F270;F275;F426.82

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