【摘要】：企業(yè)承擔(dān)社會(huì)責(zé)任，不僅是企業(yè)安身立命的基礎(chǔ)和發(fā)展的內(nèi)在需求，也是社會(huì)對(duì)企業(yè)的期望和要求。企業(yè)在享受社會(huì)、環(huán)境賦予發(fā)展機(jī)遇的同時(shí)，應(yīng)積極履行對(duì)員工、消費(fèi)者、環(huán)境的責(zé)任，承擔(dān)起推動(dòng)可持續(xù)發(fā)展的責(zé)任。國(guó)際標(biāo)準(zhǔn)化組織于2011年發(fā)布了有關(guān)企業(yè)社會(huì)責(zé)任的ISO26000標(biāo)準(zhǔn)，近幾年我國(guó)也相繼出臺(tái)了一系列指引，來(lái)規(guī)范企業(yè)的社會(huì)責(zé)任行為。這都為本文的研究提供了理論背景和實(shí)踐指導(dǎo)。 基于以上研究背景，首先，本文以企業(yè)社會(huì)責(zé)任相關(guān)理論為基礎(chǔ)，對(duì)企業(yè)社會(huì)責(zé)任的概念及其內(nèi)容進(jìn)行了界定，確定了企業(yè)社會(huì)責(zé)任、財(cái)務(wù)績(jī)效的衡量方法，并分析了財(cái)務(wù)績(jī)效的影響因素；其次，研究了國(guó)內(nèi)外學(xué)者對(duì)企業(yè)社會(huì)責(zé)任與財(cái)務(wù)績(jī)效關(guān)系的不同觀點(diǎn)，確定了本文的理論基礎(chǔ)，即利益相關(guān)者理論；再次，分別分析了我國(guó)石油石化企業(yè)社會(huì)責(zé)任、財(cái)務(wù)績(jī)效的現(xiàn)狀，并對(duì)存在的問(wèn)題進(jìn)行了分析總結(jié)；最后，以2008-2012年滬、深兩市石油石化上市公司為研究對(duì)象，提出假設(shè)、確立變量，建立多元線性回歸模型，通過(guò)變量間相關(guān)性和回歸分析，研究企業(yè)社會(huì)責(zé)任對(duì)財(cái)務(wù)績(jī)效的影響是積極還是消極，，是短期還是長(zhǎng)期。由此得出以下結(jié)論： （1）我國(guó)石油石化企業(yè)社會(huì)責(zé)任的意識(shí)還不夠普及，披露的社會(huì)責(zé)任信息還不夠全面，因此，企業(yè)履行社會(huì)責(zé)任任重而道遠(yuǎn)。（2）從相關(guān)性結(jié)果來(lái)看，當(dāng)期企業(yè)社會(huì)責(zé)任對(duì)當(dāng)期財(cái)務(wù)績(jī)效之間的相關(guān)關(guān)系更為顯著，當(dāng)期企業(yè)社會(huì)責(zé)任與后期財(cái)務(wù)績(jī)效的相關(guān)關(guān)系隨著間隔時(shí)間的延長(zhǎng)而減弱，而且社會(huì)責(zé)任不同層面之間、同一責(zé)任不同指標(biāo)之間，對(duì)財(cái)務(wù)績(jī)效的相關(guān)程度不同，市場(chǎng)責(zé)任、環(huán)境責(zé)任較強(qiáng)，社區(qū)責(zé)任較弱。（3）回歸分析：從短期來(lái)看，社會(huì)責(zé)任對(duì)財(cái)務(wù)績(jī)效正向、逆向作用同時(shí)存在，但正向作用更明顯，其中企業(yè)對(duì)股東、債權(quán)人、消費(fèi)者、環(huán)境的責(zé)任對(duì)當(dāng)期財(cái)務(wù)績(jī)效有正面積極的影響；從長(zhǎng)期來(lái)看，總體回歸效果不太顯著，企業(yè)履行員工、政府、環(huán)境、慈善責(zé)任對(duì)企業(yè)財(cái)務(wù)績(jī)效的影響具有滯后性。（4）規(guī)模大、業(yè)績(jī)好的公司社會(huì)責(zé)任履行程度不一定高。
[Abstract]:Corporate social responsibility is not only the foundation and internal demand of the enterprise's development, but also the expectation and requirement of the society to the enterprise. While enjoying the social and environmental opportunities, enterprises should actively fulfill their responsibilities to employees, consumers and the environment, and assume the responsibility of promoting sustainable development. The International Organization for Standardization (ISO) issued the ISO26000 standard on corporate social responsibility in 2011. In recent years, China has issued a series of guidelines to standardize corporate social responsibility behavior. All these provide theoretical background and practical guidance for the study of this paper. Based on the above research background, firstly, based on the theory of corporate social responsibility, this paper defines the concept and content of corporate social responsibility, and determines the measurement methods of corporate social responsibility and financial performance. And analyzed the influence factors of financial performance; secondly, studied the different views of domestic and foreign scholars on the relationship between corporate social responsibility and financial performance, determined the theoretical basis of this paper, namely stakeholder theory; third, This paper analyzes the current situation of China's petroleum and petrochemical enterprises' social responsibility and financial performance, and summarizes the existing problems. Finally, taking the listed petroleum and petrochemical companies in Shanghai and Shenzhen stock markets from 2008 to 2012 as the research object, it puts forward the hypothesis and establishes the variables. A multivariate linear regression model is established to study whether the impact of corporate social responsibility on financial performance is positive or negative, short-term or long-term, through the correlation between variables and regression analysis. The following conclusions are drawn: (1) the awareness of social responsibility of petroleum and petrochemical enterprises in China is not universal enough, and the social responsibility information disclosed is not comprehensive enough. Therefore, enterprises have a long way to go to fulfill their social responsibility. (2) from the perspective of the relevant results, The correlation between current corporate social responsibility and current financial performance is more significant, and the correlation between current corporate social responsibility and later financial performance weakens with the extension of the interval, and between different levels of social responsibility. Among different indicators of the same responsibility, the degree of correlation to financial performance is different, market responsibility, environmental responsibility is stronger, community responsibility is weak. (3) regression analysis: in the short term, social responsibility has positive effect on financial performance, and adverse effect exists simultaneously. But the positive effect is more obvious, in which the responsibility of the enterprise to shareholders, creditors, consumers, and the environment has a positive and positive impact on the current financial performance; in the long run, the overall return effect is not very significant, the enterprise performs employees, the government, the environment, The impact of philanthropic responsibility on corporate financial performance is lagging. (4) the corporate social responsibility performance is not necessarily high in large scale and good performance.
【學(xué)位授予單位】：西安科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F406.7;F270;F426.722

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相關(guān)期刊論文 前2條

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本文編號(hào)：2266845