本文選題：企業(yè)社會(huì)責(zé)任 + 信息披露質(zhì)量��； 參考：《武漢理工大學(xué)》2014年碩士論文

【摘要】：在我國(guó)社會(huì)與經(jīng)濟(jì)快速發(fā)展和進(jìn)步的同時(shí)，各種有關(guān)環(huán)境污染、食品安全、勞工關(guān)系等丑聞不斷被曝光。各種關(guān)于企業(yè)違法社會(huì)責(zé)任的新聞充斥在人們的生活中，社會(huì)責(zé)任的關(guān)注度越來(lái)越高，企業(yè)被要求承擔(dān)應(yīng)盡的社會(huì)責(zé)任成為順應(yīng)社會(huì)潮流的舉措。但是，我國(guó)市場(chǎng)經(jīng)濟(jì)起步和發(fā)展均落后于西方國(guó)家，人們的社會(huì)責(zé)任意識(shí)還未形成一定的規(guī)模，因此不管是在學(xué)術(shù)界還是實(shí)務(wù)界，社會(huì)責(zé)任方面的研究和經(jīng)驗(yàn)仍然不足。而另一方面，我國(guó)也有部分企業(yè)在社會(huì)責(zé)任承擔(dān)方面已經(jīng)做到很成功了，并且樹(shù)立了良好的企業(yè)形象。正是類(lèi)似事件讓社會(huì)大眾對(duì)社會(huì)責(zé)任的認(rèn)識(shí)逐步得到提升。企業(yè)也不再只是一味重視利潤(rùn)最大化，而是以利益相關(guān)者利益最大化為目標(biāo)，越來(lái)越注重社會(huì)責(zé)任的承擔(dān)。因此，本文通過(guò)規(guī)范性研究和實(shí)證研究相結(jié)合的方法旨在探索我國(guó)企業(yè)社會(huì)責(zé)任信息披露質(zhì)量與企業(yè)價(jià)值的相互作用機(jī)制，豐富相關(guān)理論研究，并根據(jù)研究結(jié)論總結(jié)經(jīng)驗(yàn)提出合適的建議，以期為我國(guó)企業(yè)提供實(shí)際指導(dǎo)從而促進(jìn)我國(guó)企業(yè)和我國(guó)經(jīng)濟(jì)健康快速發(fā)展。 首先，本文在對(duì)國(guó)內(nèi)外相關(guān)文獻(xiàn)進(jìn)行梳理和歸納的基礎(chǔ)上，明確社會(huì)責(zé)任、社會(huì)責(zé)任信息、社會(huì)責(zé)任信息披露的概念界定和度量方法，為實(shí)證部分研究設(shè)計(jì)打好基礎(chǔ)。接著，通過(guò)深入分析利益相關(guān)者理論、信號(hào)傳遞理論等對(duì)社會(huì)責(zé)任信息披露質(zhì)量與企業(yè)價(jià)值之間的作用機(jī)制進(jìn)行原因分析和解釋。在理論分析的基礎(chǔ)上，提出本文的兩個(gè)基本假設(shè)：企業(yè)披露社會(huì)責(zé)任信息水平越高，質(zhì)量越好獲得的企業(yè)回報(bào)越多，即企業(yè)價(jià)值越高。經(jīng)營(yíng)業(yè)績(jī)?cè)胶眉磧r(jià)值越高的企業(yè)越傾向于披露質(zhì)量高的社會(huì)責(zé)任信息報(bào)告。基于我國(guó)國(guó)情，為了更進(jìn)一步對(duì)兩者關(guān)系進(jìn)行研究，從所有權(quán)性質(zhì)和環(huán)境敏感性?xún)蓚�(gè)方面進(jìn)行細(xì)分，提出四個(gè)假設(shè)。此后，本研究選取我國(guó)深滬上市的公司2011-2013年的截面數(shù)據(jù)作為研究樣本通過(guò)描述性分析、相關(guān)性分析、回歸分析，得出本文的實(shí)證研究結(jié)果。最后，根據(jù)本文的實(shí)證研究結(jié)果，分別站在企業(yè)層面、政府層面、社會(huì)整體福利層面提出合適的建議，，并指出研究的局限性和不足之處以及未來(lái)研究展望。
[Abstract]:Along with the rapid development and progress of our society and economy, various scandals related to environmental pollution, food safety and labor relations have been exposed. All kinds of news about corporate illegal social responsibility are full of people's life, the social responsibility is paying more and more attention, the enterprises are required to undertake the social responsibility should become to conform to the social trend of the action. However, China's market economy starts and develops behind the western countries, people's social responsibility consciousness has not formed a certain scale, so whether in the academic or practical circles, the research and experience of social responsibility is still insufficient. On the other hand, some enterprises in our country have been very successful in social responsibility, and have established a good corporate image. It is similar events that gradually raise the public's awareness of social responsibility. Enterprises no longer only pay attention to profit maximization, but aim at the benefit maximization of stakeholders, and pay more and more attention to the undertaking of social responsibility. Therefore, this paper aims to explore the interaction mechanism between corporate social responsibility disclosure quality and corporate value through the methods of normative research and empirical research, so as to enrich the relevant theoretical research. According to the conclusion and experience of the research, the author puts forward some suitable suggestions in order to provide practical guidance for Chinese enterprises and promote the healthy and rapid development of our country's enterprises and economy. First of all, on the basis of combing and summing up the relevant literature at home and abroad, this paper defines and measures the concept of social responsibility and social responsibility information disclosure, and lays a good foundation for the empirical research and design. Then, through the in-depth analysis of stakeholder theory, signal transmission theory and other social responsibility information disclosure quality and corporate value mechanism analysis and explanation. On the basis of theoretical analysis, this paper puts forward two basic hypotheses: the higher the level of corporate disclosure of social responsibility information, the better the quality, the more the enterprise returns, that is, the higher the enterprise value. The better the business performance is, the higher the value is, the more companies tend to disclose high quality social responsibility information reports. Based on the situation of our country, in order to further study the relationship between the two, four hypotheses are put forward by subdividing the property of ownership and the sensitivity of environment. Since then, the cross-section data of the companies listed in Shenzhen and Shanghai from 2011 to 2013 are selected as the research samples. Through descriptive analysis, correlation analysis and regression analysis, the empirical results of this paper are obtained. Finally, according to the empirical research results of this paper, we put forward the appropriate suggestions at the enterprise level, the government level and the social welfare level, and point out the limitations and shortcomings of the research as well as the future research prospects.
【學(xué)位授予單位】：武漢理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F270;F832.51

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