本文選題：創(chuàng)業(yè)板　切入點(diǎn)：社會(huì)責(zé)任　出處：《山東財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來(lái)，社會(huì)上發(fā)生的幾件企業(yè)社會(huì)責(zé)任缺失事件使企業(yè)社會(huì)責(zé)任問(wèn)題再次受到社會(huì)的廣泛關(guān)注。創(chuàng)業(yè)板作為獨(dú)立的資本市場(chǎng)板塊，從成立至今已經(jīng)將近400家上市公司，但在過(guò)去四年僅有38家公司披露的68份社會(huì)責(zé)任報(bào)告，整體的披露水平仍處于低級(jí)階段。 本文以深市創(chuàng)業(yè)板上市公司的社會(huì)責(zé)任披露狀況為研究對(duì)象進(jìn)行研究，先從公司規(guī)模、所處行業(yè)、披露地區(qū)及披露水平等幾個(gè)方面研究發(fā)現(xiàn)報(bào)告的披露仍處于較低水平。再通過(guò)借鑒學(xué)者對(duì)主板上市公司的研究對(duì)影響創(chuàng)業(yè)板塊上市公司披露社會(huì)責(zé)任信息的因素作出假設(shè)并進(jìn)行統(tǒng)計(jì)回歸分析，研究發(fā)現(xiàn)公司規(guī)模和企業(yè)的成長(zhǎng)能力與創(chuàng)業(yè)板企業(yè)社會(huì)責(zé)任信息披露的水平正相關(guān)，其他諸如資本結(jié)構(gòu)、盈利能力等因素對(duì)該問(wèn)題并沒(méi)有顯著的影響。最后，本文將創(chuàng)業(yè)板上市企業(yè)的特點(diǎn)和深交所的社會(huì)責(zé)任指引文件以及利益相關(guān)者理論綜合考慮，秉著降低企業(yè)披露壓力和提高所披露信息使用價(jià)值的原則，認(rèn)為既包括文字性的描述也有定量數(shù)據(jù)支撐的獨(dú)立社會(huì)責(zé)任報(bào)告模式較為適合創(chuàng)業(yè)板企業(yè)披露社會(huì)責(zé)任信息，，并從利益相關(guān)者的角度出發(fā)，嘗試性的構(gòu)建了適合我國(guó)創(chuàng)業(yè)板上市企業(yè)特點(diǎn)的社會(huì)責(zé)任報(bào)告內(nèi)容體系。末尾部分，本文就當(dāng)前創(chuàng)業(yè)板企業(yè)的社會(huì)責(zé)任狀況提出了針對(duì)性的改進(jìn)意見，對(duì)本文研究的不足和未來(lái)研究的方向提出了自己的看法。
[Abstract]:In recent years, several incidents of lack of corporate social responsibility have caused the social responsibility problem to be paid more and more attention by the society. As an independent capital market sector, gem has nearly 400 listed companies since its establishment. But in the past four years, only 38 companies have disclosed 68 CSR reports, and the overall level of disclosure is still at a low level. This paper takes the social responsibility disclosure of listed companies in Shenzhen gem as the research object, first of all, from the company size, the industry, It is found that the disclosure of the report is still at a low level in several aspects, such as the area of disclosure and the level of disclosure. The factors that affect the disclosure of social responsibility information of listed companies in the entrepreneurial sector through the research of scholars on the main board of listed companies are used for reference. Make assumptions and perform statistical regression analysis, The study found that the company size and the growth ability of enterprises are positively related to the level of CSR disclosure in gem, and other factors, such as capital structure and profitability, have no significant effect on the problem. In this paper, the characteristics of gem listed enterprises, the social responsibility guidelines of Shenzhen Stock Exchange and the stakeholder theory are considered comprehensively, and the principle of reducing the disclosure pressure and improving the use value of the disclosed information is adopted. It is considered that the independent social responsibility reporting model, which includes both written description and quantitative data, is more suitable for gem enterprises to disclose social responsibility information, and to start from the perspective of stakeholders. In the last part of this paper, the author puts forward some suggestions to improve the social responsibility situation of gem enterprises. In this paper, the shortcomings of the study and the direction of future research put forward their own views.
【學(xué)位授予單位】：山東財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275;F832.51

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