食品行業(yè)企業(yè)績效、社會責(zé)任、企業(yè)競爭力關(guān)系的研究
發(fā)布時間：2018-10-14 18:43
【摘要】：“民以食為天”,食品行業(yè)與人們的日常生活息息相關(guān),近年來不斷出現(xiàn)的食品行業(yè)社會責(zé)任事件給社會帶來了嚴(yán)重的后果和沉痛的教訓(xùn)。從2008年的三鹿“三聚氰胺奶粉”事件到2012年的“毒膠囊”事件、“地溝油制藥”事件等等,這些頻頻發(fā)生的食品安全社會責(zé)任事件是食品行業(yè)企業(yè)盲目追求經(jīng)濟效益最大化、一昧降低企業(yè)經(jīng)營成本,無視消費者生命與健康,棄社會責(zé)任不顧的表現(xiàn),而這些喪失道德的丑惡行徑也給食品行業(yè)企業(yè)造成了巨大的沖擊。面對履行社會責(zé)任是否會影響到企業(yè)績效和企業(yè)競爭力的問題時,各企業(yè)進(jìn)退兩難,承擔(dān)社會責(zé)任又擔(dān)心成本太高或沒有效果,不承擔(dān)又受到內(nèi)外壓力而寸步難行。學(xué)者們也在這件事情上各執(zhí)己見,有人認(rèn)為企業(yè)承擔(dān)社會責(zé)任勢必會降低企業(yè)績效和企業(yè)競爭力；相反,也有人認(rèn)為承擔(dān)社會責(zé)任可以提高企業(yè)績效和企業(yè)競爭力。國內(nèi)現(xiàn)有文獻(xiàn)還未有統(tǒng)一的實證檢驗結(jié)論。本文以滬、深兩市上市的92家食品行業(yè)企業(yè)為研究對象,以其2010-2012三年的企業(yè)年報和披露的企業(yè)社會責(zé)任報告作為研究樣本,采用邏輯回歸模型和多元線性回歸模型,研究食品行業(yè)企業(yè)績效、社會責(zé)任、企業(yè)競爭力之間的關(guān)系。在考察食品行業(yè)企業(yè)績效與社會責(zé)任之間的關(guān)系時,分別以社會責(zé)任信息披露、社會責(zé)任履行度為被解釋變量,企業(yè)績效為解釋變量,實證檢驗是否績效越好的企業(yè),越傾向披露社會責(zé)任報告以及社會責(zé)任履行度越高。在考察食品行業(yè)企業(yè)社會責(zé)任與企業(yè)競爭力之間的關(guān)系時,分別以企業(yè)社會責(zé)任的整體履行度和每一主題的履行度為解釋變量,以企業(yè)競爭力為被解釋變量,實證檢驗是否社會責(zé)任履行越好,企業(yè)競爭力越強。從而,建立食品行業(yè)企業(yè)績效越高,社會責(zé)任履行越好；社會責(zé)任履行越好,企業(yè)競爭力越強的良性循環(huán)關(guān)系。實證的研究結(jié)果表明,食品行業(yè)企業(yè)績效與企業(yè)社會責(zé)任之間存在正相關(guān)關(guān)系,企業(yè)競爭力與企業(yè)社會責(zé)任之間的正相關(guān)關(guān)系明顯。本文的研究貢獻(xiàn)在于通過企業(yè)社會責(zé)任傳遞企業(yè)績效與企業(yè)競爭力之間的關(guān)系,使企業(yè)社會責(zé)任成為企業(yè)發(fā)展的必不可少的一部分,并且在研究中采用遞進(jìn)的研究方式,使得研究結(jié)果更加透徹。此外,本文在構(gòu)建社會責(zé)任評價體系時,以ISO26000的七大主題為基礎(chǔ),社會責(zé)任報告為載體,用新的評價方式設(shè)定社會責(zé)任指標(biāo)。最后,本文還用客觀數(shù)據(jù)說明目前食品行業(yè)社會責(zé)任履行情況,并在結(jié)合實證分析結(jié)果的基礎(chǔ)上,分別從宏觀和微觀兩方面對加強食品行業(yè)的社會責(zé)任提出可行性的建議,以期待食品行業(yè)發(fā)展的光明前景。
[Abstract]:Food industry is closely related to people's daily life. In recent years, social responsibility events in food industry have brought serious consequences and painful lessons to the society. From the Sanlu "melamine milk powder" incident in 2008 to the "toxic capsule" event in 2012 and the "gutter oil pharmaceutical" incident, these frequent incidents of social responsibility for food safety have resulted in food industry enterprises blindly pursuing maximum economic benefits. In order to reduce the cost of business, ignore the life and health of consumers, and abandon the social responsibility, these ugly acts of moral loss have also caused a huge impact on the food industry enterprises. Faced with the question whether the performance of social responsibility will affect the performance and competitiveness of enterprises, the enterprises are in a dilemma. They are worried that the cost is too high or ineffective, and they are under internal and external pressure. Scholars also hold their own opinions on this matter, some think that corporate social responsibility will inevitably reduce enterprise performance and competitiveness; on the contrary, others think that social responsibility can improve enterprise performance and competitiveness. There is no unified empirical test conclusion in the existing literature in China. In this paper, 92 food industry enterprises listed in Shanghai and Shenzhen stock markets are taken as the research objects, and their corporate annual reports and corporate social responsibility reports published in 2010-2012 are taken as the research samples, and the logical regression model and the multiple linear regression model are adopted. To study the relationship between enterprise performance, social responsibility and competitiveness of food industry. In the study of the relationship between corporate performance and social responsibility in food industry, the disclosure of social responsibility information, the degree of social responsibility performance as the explanatory variable, the corporate performance as the explanatory variable, the empirical test whether the better the performance of enterprises. The greater the tendency to disclose social responsibility reports and the higher the degree of social responsibility performance. When examining the relationship between corporate social responsibility (CSR) and enterprise competitiveness in the food industry, the degree of corporate social responsibility (CSR) and the performance degree of each subject are taken as explanatory variables respectively, and the corporate competitiveness is taken as the explanatory variable. The better the performance of social responsibility, the stronger the competitiveness of enterprises. Thus, the higher the performance of the food industry, the better the performance of social responsibility; the better the performance of social responsibility, the stronger the corporate competitiveness of the virtuous circle relationship. The empirical results show that there is a positive correlation between corporate performance and corporate social responsibility in food industry, and a positive correlation between corporate competitiveness and corporate social responsibility. The contribution of this paper lies in the transmission of the relationship between corporate performance and enterprise competitiveness through corporate social responsibility, which makes corporate social responsibility become an essential part of enterprise development. To make the results more thorough. In addition, in the construction of the social responsibility evaluation system, based on the seven themes of ISO26000, the social responsibility report is used as the carrier, and the new evaluation method is used to set the social responsibility index. Finally, this paper also uses the objective data to explain the current situation of the food industry social responsibility performance, and based on the results of empirical analysis, respectively from the macro and micro aspects to strengthen the food industry social responsibility feasibility suggestions. In order to look forward to the development of the food industry bright prospects.
【學(xué)位授予單位】：南京財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.82;F270;F272.5
本文編號：2271305
[Abstract]:Food industry is closely related to people's daily life. In recent years, social responsibility events in food industry have brought serious consequences and painful lessons to the society. From the Sanlu "melamine milk powder" incident in 2008 to the "toxic capsule" event in 2012 and the "gutter oil pharmaceutical" incident, these frequent incidents of social responsibility for food safety have resulted in food industry enterprises blindly pursuing maximum economic benefits. In order to reduce the cost of business, ignore the life and health of consumers, and abandon the social responsibility, these ugly acts of moral loss have also caused a huge impact on the food industry enterprises. Faced with the question whether the performance of social responsibility will affect the performance and competitiveness of enterprises, the enterprises are in a dilemma. They are worried that the cost is too high or ineffective, and they are under internal and external pressure. Scholars also hold their own opinions on this matter, some think that corporate social responsibility will inevitably reduce enterprise performance and competitiveness; on the contrary, others think that social responsibility can improve enterprise performance and competitiveness. There is no unified empirical test conclusion in the existing literature in China. In this paper, 92 food industry enterprises listed in Shanghai and Shenzhen stock markets are taken as the research objects, and their corporate annual reports and corporate social responsibility reports published in 2010-2012 are taken as the research samples, and the logical regression model and the multiple linear regression model are adopted. To study the relationship between enterprise performance, social responsibility and competitiveness of food industry. In the study of the relationship between corporate performance and social responsibility in food industry, the disclosure of social responsibility information, the degree of social responsibility performance as the explanatory variable, the corporate performance as the explanatory variable, the empirical test whether the better the performance of enterprises. The greater the tendency to disclose social responsibility reports and the higher the degree of social responsibility performance. When examining the relationship between corporate social responsibility (CSR) and enterprise competitiveness in the food industry, the degree of corporate social responsibility (CSR) and the performance degree of each subject are taken as explanatory variables respectively, and the corporate competitiveness is taken as the explanatory variable. The better the performance of social responsibility, the stronger the competitiveness of enterprises. Thus, the higher the performance of the food industry, the better the performance of social responsibility; the better the performance of social responsibility, the stronger the corporate competitiveness of the virtuous circle relationship. The empirical results show that there is a positive correlation between corporate performance and corporate social responsibility in food industry, and a positive correlation between corporate competitiveness and corporate social responsibility. The contribution of this paper lies in the transmission of the relationship between corporate performance and enterprise competitiveness through corporate social responsibility, which makes corporate social responsibility become an essential part of enterprise development. To make the results more thorough. In addition, in the construction of the social responsibility evaluation system, based on the seven themes of ISO26000, the social responsibility report is used as the carrier, and the new evaluation method is used to set the social responsibility index. Finally, this paper also uses the objective data to explain the current situation of the food industry social responsibility performance, and based on the results of empirical analysis, respectively from the macro and micro aspects to strengthen the food industry social responsibility feasibility suggestions. In order to look forward to the development of the food industry bright prospects.
【學(xué)位授予單位】：南京財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.82;F270;F272.5
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