中國上市金融企業(yè)社會責(zé)任及其影響因素研究
本文選題:金融企業(yè) + 企業(yè)社會責(zé)任 ; 參考:《南京理工大學(xué)》2017年碩士論文
【摘要】:企業(yè)社會責(zé)任已經(jīng)是當(dāng)今經(jīng)濟(jì)社會關(guān)注的重點(diǎn),而金融企業(yè)在經(jīng)濟(jì)發(fā)展中有著不可替代的作用,無論對經(jīng)濟(jì)社會還是金融企業(yè)自身的發(fā)展,金融企業(yè)社會責(zé)任的研究都是非常重要的。金融企業(yè)有其特殊性,關(guān)于我國上市金融企業(yè)社會責(zé)任及其影響因素的研究,對于掌握中國金融企業(yè)履行企業(yè)社會責(zé)任的現(xiàn)狀以及促進(jìn)金融企業(yè)履行企業(yè)社會責(zé)任非常有利。本文選取了A股金融企業(yè)上市公司為研究樣本,提出影響因素假設(shè),用相關(guān)性分析方法與回歸分析方法研究金融企業(yè)社會責(zé)任的影響因素。首先,依據(jù)利益相關(guān)者理論與企業(yè)社會責(zé)任理論,構(gòu)建金融企業(yè)社會責(zé)任評價(jià)指標(biāo),再使用熵值定權(quán)法給評價(jià)指標(biāo)確定權(quán)重,得到金融企業(yè)社會責(zé)任評價(jià)指數(shù)。然后,根據(jù)提出的影響因素假設(shè),對影響因素指標(biāo)進(jìn)行描述性統(tǒng)計(jì)分析,明確了研究的科學(xué)性,最后對影響因素指標(biāo)與企業(yè)社會責(zé)任評價(jià)指數(shù)進(jìn)行相關(guān)性分析和回歸分析,驗(yàn)證本論文提出的影響因素假設(shè)。研究發(fā)現(xiàn):第一:中國上市金融企業(yè)社會責(zé)任評價(jià)指數(shù)與經(jīng)營年限、輿論壓力有顯著正相關(guān)關(guān)系,假設(shè)得到驗(yàn)證。第二:中國上市金融企業(yè)社會責(zé)任評價(jià)指數(shù)與股權(quán)集中度有顯著負(fù)相關(guān)關(guān)系,與假設(shè)相悖。第三:國有股比例、經(jīng)營績效、金融財(cái)務(wù)穩(wěn)健性與金融企業(yè)社會責(zé)任表現(xiàn)的相關(guān)關(guān)系極弱,假設(shè)沒有得到驗(yàn)證。本文結(jié)合金融企業(yè)的特點(diǎn)建立了金融企業(yè)社會責(zé)任評價(jià)指標(biāo)體系,對金融上市公司企業(yè)社會責(zé)任的研究更加全面。同時(shí),為提高金融企業(yè)社會責(zé)任的承擔(dān)提供了理論依據(jù),具有一定的現(xiàn)實(shí)意義。
[Abstract]:Corporate social responsibility has been the focus of economic and social concern, and financial enterprises play an irreplaceable role in economic development, whether to the economic society or to the development of financial enterprises themselves.The study of financial corporate social responsibility is very important.Financial enterprises have their own particularity. The research on the social responsibility of listed financial enterprises in China and its influencing factors is very beneficial to grasp the present situation of Chinese financial enterprises to fulfill corporate social responsibility and to promote the financial enterprises to fulfill corporate social responsibility.This paper selects listed companies of A-share financial enterprises as the research sample, puts forward the hypothesis of influencing factors, and studies the influencing factors of financial enterprises' social responsibility by using the method of correlation analysis and regression analysis.Firstly, according to stakeholder theory and corporate social responsibility theory, the evaluation index of financial enterprise social responsibility is constructed, and then the evaluation index of financial enterprise social responsibility is obtained by using entropy weight method to determine the weight of evaluation index.Then, according to the hypothesis of influencing factors, this paper makes descriptive statistical analysis on the indicators of influencing factors, and clarifies the scientific nature of the research. Finally, the correlation analysis and regression analysis between the influencing factors and the evaluation index of corporate social responsibility are carried out.The hypothesis of influencing factors proposed in this paper is verified.The conclusions are as follows: first, there is a significant positive correlation between the social responsibility evaluation index of listed financial enterprises in China and the operating years and the pressure of public opinion, and the hypothesis is verified.Second, there is a significant negative correlation between the social responsibility evaluation index of listed financial enterprises in China and equity concentration, which is contrary to the hypothesis.Third, the correlation between the proportion of state-owned shares, operating performance, financial soundness and financial corporate social responsibility performance is very weak, and the hypothesis has not been verified.Based on the characteristics of financial enterprises, this paper establishes the evaluation index system of financial corporate social responsibility, and studies the corporate social responsibility of financial listed companies more comprehensively.At the same time, it provides a theoretical basis for improving the social responsibility of financial enterprises and has certain practical significance.
【學(xué)位授予單位】:南京理工大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2017
【分類號】:F832.3;F270
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