本文選題：研發(fā)投入 + 企業(yè)社會責任�。� 參考：《安徽大學》2017年碩士論文

【摘要】：近年來,隨著社會經(jīng)濟的發(fā)展,各國都越來越重視科學技術的發(fā)展,人類社會進入了一個嶄新的科技時代。大力發(fā)展創(chuàng)新型產(chǎn)業(yè),以提升國家的創(chuàng)新能力和競爭力成為大勢所趨。而在社會競爭如此激烈的時候,企業(yè)僅僅通過加大研發(fā)投入,提高企業(yè)的創(chuàng)新能力,已經(jīng)不能完全滿足各個利益相關者的需求,因此,還要更加關注企業(yè)社會責任,注重社會的發(fā)展方向,實現(xiàn)社會創(chuàng)新。社會創(chuàng)新就是企業(yè)根據(jù)各相關者的利益訴求,在企業(yè)社會價值的創(chuàng)造中充分考慮社會責任承擔的意義。企業(yè)加大研發(fā)投入,同時注重社會責任承擔,不斷與利益相關者對話交流,滿足他們的利益要求,對于提高企業(yè)績效有著不可磨滅的意義。學者們關注并研究研發(fā)投入與企業(yè)績效之間的關系,他們認為研發(fā)投入對提升社會生產(chǎn)力有—定的助力,幫助社會改變發(fā)展模式,由要素驅(qū)動向創(chuàng)新驅(qū)動改變,從而帶動經(jīng)濟的快速增長;學者們也越來越意識到社會責任承擔對于企業(yè)的重要意義,社會責任不再僅僅是舉辦公益活動,而是對利益相關者各項責任的承擔。本文從創(chuàng)新理論、外部性理論、企業(yè)資源基礎理論與利益相關者理論出發(fā),將社會責任承擔作為調(diào)節(jié)變量,運用規(guī)范研究和實證研究相結合的方法考察了研發(fā)投入、社會責任承擔對企業(yè)績效的影響。本文共分為五個部分。第一部分為緒論,主要闡述研究背景、意義和研究思路、方法,整理評述研發(fā)投入與企業(yè)績效、社會責任承擔與企業(yè)績效的相關文獻。第二部分為本文的相關概念與理論基礎,對研究對象的相關概念進行界定并重點闡述了創(chuàng)新理論、外部性理論、企業(yè)資源基礎理論與利益相關者理論。第三部分是理論分析與研究假設,對研發(fā)投入和社會責任承擔的現(xiàn)狀進行了描述,對研發(fā)投入影響企業(yè)績效、社會責任承擔影響企業(yè)績效及研發(fā)投入、社會責任承擔對企業(yè)績效的影響進行了理論分析,并在此基礎上提出了本文的假設。第四部分為實證分析,本文選取滬深兩市2010-2015年上市公司的3073個觀測值作為樣本,運用Logistics回歸方法,實證檢驗了本文的假設。第五部分為研究結論與政策建議。.研究發(fā)現(xiàn):研發(fā)投入與企業(yè)績效之間存在顯著的正相關關系;社會責任承擔與企業(yè)績效之間存在顯著的正相關關系;社會責任承擔促進了研發(fā)投入對企業(yè)績效的正向作用。本文的創(chuàng)新及特色之處在于,在系統(tǒng)整理相關基礎理論的前提下,結合我國上市公司現(xiàn)狀,研究研發(fā)投入、社會責任承擔對企業(yè)績效的影響。運用綜合性指標評價企業(yè)社會責任承擔,將其作為調(diào)節(jié)變量,進而研究分析社會責任承擔在研發(fā)投入與企業(yè)績效之間所起到的作用,豐富了相關文獻的經(jīng)驗研究。本文的研究有利于企業(yè)制定未來的發(fā)展戰(zhàn)略決策,提升企業(yè)的競爭力,從而提升企業(yè)績效。
[Abstract]:In recent years, with the development of social economy, more and more countries attach importance to the development of science and technology, human society has entered a new era of science and technology.Vigorously developing innovative industries to enhance the country's innovation ability and competitiveness has become the general trend.When the social competition is so fierce, enterprises can not fully meet the needs of various stakeholders by increasing their R & D investment and improving their innovation ability. Therefore, they should pay more attention to corporate social responsibility.Pay attention to the direction of social development and realize social innovation.Social innovation is the meaning of taking social responsibility into full consideration in the creation of corporate social value according to the interests of all stakeholders.It is of indelible significance for enterprises to increase their R & D investment, pay attention to social responsibility, and continue to communicate with stakeholders to meet their interests.Scholars pay attention to and study the relationship between R & D investment and enterprise performance. They believe that R & D investment has a definite contribution to improving social productivity, helping society change its development model, from factor driven to innovation-driven.In order to promote the rapid economic growth, scholars are increasingly aware of the importance of social responsibility for enterprises, social responsibility is no longer just to organize public welfare activities, but to bear the responsibilities of stakeholders.Based on innovation theory, externality theory, enterprise resource-based theory and stakeholder theory, this paper takes social responsibility as a regulating variable, and investigates R & D investment by combining normative research with empirical research.The impact of social responsibility on corporate performance.This paper is divided into five parts.The first part is the introduction, mainly elaborates the research background, the significance and the research thought, the method, collates and reviews the research and development investment and the enterprise performance, the social responsibility assumes and the enterprise performance correlation literature.The second part is the related concepts and theoretical basis of this paper. It defines the related concepts of the research object and focuses on the innovation theory, externality theory, enterprise resource basic theory and stakeholder theory.The third part is theoretical analysis and research hypotheses, describes the current situation of R & D investment and social responsibility commitment, and influences enterprise performance, social responsibility commitment and R & D investment.The influence of social responsibility on corporate performance is analyzed theoretically, and the hypothesis of this paper is put forward.The fourth part is empirical analysis, this paper selects 3073 observations of listed companies from 2010 to 2015 in Shanghai and Shenzhen stock markets as samples, and uses Logistics regression method to empirically test the hypothesis of this paper.The fifth part is the conclusions and policy recommendations.It is found that there is a significant positive correlation between R & D investment and firm performance, a significant positive correlation between social responsibility commitment and corporate performance, and a significant positive correlation between R & D investment and firm performance.The innovation and characteristics of this paper lie in the premise of systematical collation of relevant basic theories, combined with the current situation of listed companies in China, research and development investment, social responsibility to bear the impact on corporate performance.Using comprehensive indicators to evaluate corporate social responsibility (CSR) as a regulating variable, and then to study and analyze the role of CSR in R & D investment and corporate performance, enriched the empirical study of relevant literature.The research in this paper is helpful for enterprises to make future development strategy decisions, to enhance the competitiveness of enterprises, and thus to improve the performance of enterprises.
【學位授予單位】：安徽大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F270;F275;F832.51

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