本文選題：公路上市公司 + 企業(yè)社會(huì)責(zé)任�。� 參考：《長(zhǎng)安大學(xué)》2013年碩士論文

【摘要】：隨著我國(guó)經(jīng)濟(jì)快速發(fā)展，企業(yè)社會(huì)責(zé)任已經(jīng)受到社會(huì)各界人士的極大關(guān)注，國(guó)外的一些企業(yè)將履行社會(huì)責(zé)任作為一種長(zhǎng)期投資。目前我國(guó)企業(yè)社會(huì)責(zé)任履行運(yùn)動(dòng)尚處起ki階段,從整體上看企業(yè)社會(huì)責(zé)任意識(shí)在不斷增強(qiáng),許多企業(yè)主動(dòng)發(fā)布了企業(yè)社會(huì)責(zé)任報(bào)告和可持續(xù)發(fā)展報(bào)告。實(shí)踐中仍存在很多問題，如國(guó)內(nèi)產(chǎn)品質(zhì)量、環(huán)境污染、企業(yè)誠(chéng)信缺失等問題的不斷涌現(xiàn)，這說(shuō)明企業(yè)對(duì)應(yīng)該履行的社會(huì)責(zé)任還未落到企業(yè)日常經(jīng)營(yíng)行為中，特別是經(jīng)濟(jì)利益與社會(huì)責(zé)任發(fā)生沖突時(shí)，一些企業(yè)仍然把經(jīng)濟(jì)利益放在第一位，忽視或故意逃避應(yīng)承擔(dān)的社會(huì)責(zé)任。因此，我國(guó)企業(yè)積極履行社會(huì)責(zé)任的意識(shí)仍有待加強(qiáng)。高速公路作為在一定經(jīng)濟(jì)時(shí)期內(nèi)國(guó)家拉動(dòng)內(nèi)需政策的支柱性產(chǎn)業(yè)，，在快速發(fā)展的同時(shí)也產(chǎn)生一系列社會(huì)問題，這引起了社會(huì)對(duì)公路上市公司社會(huì)責(zé)任問題的廣泛關(guān)注。基于以上背景，論文根據(jù)企業(yè)社會(huì)責(zé)任與財(cái)務(wù)績(jī)效的理論研究和實(shí)證分析，研究這兩者之間的相關(guān)關(guān)系，從而進(jìn)一步正確引導(dǎo)公路上市公司積極履行社會(huì)責(zé)任。 論文以社會(huì)責(zé)任理論和利益相關(guān)者理論為研究起點(diǎn)，結(jié)合對(duì)企業(yè)社會(huì)責(zé)任與財(cái)務(wù)績(jī)效相關(guān)性方面的國(guó)內(nèi)外有關(guān)文獻(xiàn)的研究和分析，并根據(jù)利益相關(guān)者理論選取了股東、債權(quán)人、供應(yīng)商、政府、員工、客戶為公路上市公司社會(huì)責(zé)任的六大利益相關(guān)主體，提出了公司社會(huì)責(zé)任履行對(duì)財(cái)務(wù)績(jī)效的影響的假設(shè)，選取19家公路上市公司2009-2011年企業(yè)社會(huì)責(zé)任指標(biāo)和財(cái)務(wù)指標(biāo)相關(guān)數(shù)據(jù)，應(yīng)用SPSS17.0軟件對(duì)當(dāng)期社會(huì)責(zé)任與當(dāng)期財(cái)務(wù)績(jī)效，當(dāng)期社會(huì)責(zé)任與以后各期財(cái)務(wù)績(jī)效分別進(jìn)行多元回歸分析，對(duì)其相關(guān)性假設(shè)進(jìn)行檢驗(yàn)，并利用量化的數(shù)據(jù)對(duì)實(shí)證進(jìn)行支持，研究表明：(1)公路上市公司履行社會(huì)責(zé)任對(duì)企業(yè)財(cái)務(wù)績(jī)效起積極的促進(jìn)作用，二者之間具有一定的正相關(guān)關(guān)系。(2)當(dāng)期社會(huì)責(zé)任指標(biāo)對(duì)后期財(cái)務(wù)績(jī)效有一定程度的積極影響，當(dāng)期社會(huì)責(zé)任對(duì)當(dāng)期財(cái)務(wù)績(jī)效的影響顯著，當(dāng)期社會(huì)責(zé)任對(duì)滯后一期的企業(yè)財(cái)務(wù)績(jī)效的影響也顯著，而當(dāng)期社會(huì)責(zé)任對(duì)滯后二期的財(cái)務(wù)績(jī)效的影響比較小。最后根據(jù)實(shí)證分析以及公路上市公司社會(huì)責(zé)任履行的現(xiàn)狀，提出了對(duì)公路上市公司社會(huì)責(zé)任履行的針對(duì)性建議。
[Abstract]:With the rapid economic development of our country, corporate social responsibility has been paid great attention to by people from all walks of life. Some foreign enterprises take social responsibility as a kind of long-term investment. At present, the corporate social responsibility (CSR) performance movement in our country is still in the stage of "Ki", and the awareness of CSR has been continuously strengthened, and many enterprises have actively issued the CSR report and the sustainable development report. In practice, there are still many problems, such as the quality of domestic products, environmental pollution, lack of corporate integrity and other problems, which shows that enterprises should fulfill the social responsibility has not fallen into the day-to-day business behavior. Especially when the conflict between economic interests and social responsibilities occurs, some enterprises still put economic interests first, ignoring or deliberately evading their social responsibilities. Therefore, the awareness of Chinese enterprises to actively fulfill social responsibility still needs to be strengthened. Expressway, as a pillar industry of national policy of stimulating domestic demand in a certain economic period, produces a series of social problems at the same time of rapid development, which has aroused widespread concern about the social responsibility of highway listed companies. Based on the above background, according to the theoretical research and empirical analysis of corporate social responsibility and financial performance, this paper studies the correlation between the two, so as to further correctly guide the highway listed companies to actively fulfill their social responsibility. This paper takes the theory of social responsibility and stakeholder theory as the starting point, combined with the research and analysis of the correlation between corporate social responsibility and financial performance at home and abroad, and selects shareholders and creditors according to stakeholder theory. The supplier, government, employee and customer are the six stakeholders of the social responsibility of the listed company, and put forward the assumption that the performance of corporate social responsibility will affect the financial performance. This paper selects 19 highway listed companies' relevant data of corporate social responsibility and financial indicators for 2009-2011, and applies SPSS17.0 software to carry out multivariate regression analysis on current social responsibility and current financial performance, current social responsibility and subsequent financial performance, respectively. Testing the correlation hypothesis and using quantitative data to support the empirical results, the study shows that the performance of social responsibility of highway listed companies plays an active role in promoting corporate financial performance. There is a positive correlation between the two factors. (2) the current social responsibility index has a positive effect on the financial performance of the later period, and the current social responsibility has a significant impact on the current financial performance. The influence of current social responsibility on corporate financial performance is also significant, while that of current social responsibility is relatively small. Finally, according to the empirical analysis and the status quo of the social responsibility performance of highway listed companies, the paper puts forward some specific suggestions on the social responsibility performance of highway listed companies.
【學(xué)位授予單位】：長(zhǎng)安大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F270;F542.6

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 張曉輝;高速公路上市企業(yè)社會(huì)責(zé)任研究[D];長(zhǎng)安大學(xué);2015年

本文編號(hào)：1897290