【摘要】：本文主要以利益相關(guān)者理論和可持續(xù)發(fā)展理論為理論基礎(chǔ)，將我國(guó)食品行業(yè)上市公司作為研究對(duì)象，運(yùn)用規(guī)范研究和實(shí)證研究相結(jié)合的方法，來(lái)評(píng)價(jià)我國(guó)食品行業(yè)上市公司社會(huì)責(zé)任的履行情況。本文首先對(duì)國(guó)內(nèi)外關(guān)于企業(yè)社會(huì)責(zé)任內(nèi)涵及其評(píng)價(jià)等相關(guān)文獻(xiàn)進(jìn)行了回顧，并在此基礎(chǔ)上清晰地界定了本文對(duì)企業(yè)社會(huì)責(zé)任概念的理解；其次，本文基于利益相關(guān)者理論和可持續(xù)發(fā)展理論，分析了我國(guó)食品行業(yè)上市公司的特點(diǎn)及我國(guó)食品行業(yè)上市公司企業(yè)社會(huì)責(zé)任應(yīng)當(dāng)涵蓋的內(nèi)容，并從狹義的利益相關(guān)者角度來(lái)分析我國(guó)食品行業(yè)上市公司社會(huì)責(zé)任評(píng)價(jià)指標(biāo)體系；最后，從所構(gòu)建的指標(biāo)中選取目前可應(yīng)用于我國(guó)食品行業(yè)上市公司的評(píng)價(jià)指標(biāo)并進(jìn)行實(shí)證分析，運(yùn)用因子分析方法評(píng)價(jià)我國(guó)食品行業(yè)上市公司社會(huì)責(zé)任的履行情況，，并以該實(shí)證結(jié)果為依據(jù)，對(duì)如何促進(jìn)我國(guó)食品行業(yè)上市公司積極履行社會(huì)責(zé)任提出相關(guān)建議及意見(jiàn)。
[Abstract]:Based on stakeholder theory and sustainable development theory, this paper takes the listed companies in China's food industry as the research object, and evaluates the performance of social responsibility of listed companies in China's food industry by combining normative research with empirical research. Firstly, this paper reviews the relevant literature on the connotation and evaluation of corporate social responsibility at home and abroad, and on this basis, clearly defines the understanding of the concept of corporate social responsibility in this paper. Secondly, based on stakeholder theory and sustainable development theory, this paper analyzes the characteristics of listed companies in food industry in China and the contents that should be covered by corporate social responsibility of listed companies in food industry in China, and analyzes the evaluation index system of social responsibility of listed companies in food industry in a narrow sense from the perspective of stakeholders. Finally, the evaluation index which can be applied to the listed companies in China's food industry is selected from the constructed indicators and empirical analysis is carried out, and the factor analysis method is used to evaluate the performance of the social responsibility of listed companies in the food industry in China. Based on the empirical results, some suggestions and suggestions on how to promote the listed companies in the food industry to actively fulfill their social responsibilities are put forward.
【學(xué)位授予單位】：集美大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F270;F426.82

【參考文獻(xiàn)】

相關(guān)期刊論文 前2條

1 陳慧敏;;我國(guó)食品行業(yè)社會(huì)責(zé)任會(huì)計(jì)指標(biāo)體系的構(gòu)建[J];商業(yè)會(huì)計(jì);2013年06期

2 董淑蘭;王思盈;;食品企業(yè)社會(huì)責(zé)任評(píng)價(jià)體系的構(gòu)建[J];中國(guó)農(nóng)業(yè)會(huì)計(jì);2014年02期

本文編號(hào)：2510105