本文關(guān)鍵詞： 社會(huì)責(zé)任 企業(yè)價(jià)值 上市公司　出處：《天津財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：2014年2月23日,全球快餐連鎖巨頭“賽百味”被爆使用類似“瑜伽墊”成分的食品添加劑ADA制作面包等食品,這個(gè)消息令所有的消費(fèi)者感到震驚和恐慌,如此大規(guī)模的企業(yè)都發(fā)生這樣的事情,那消費(fèi)者如何看待生活中各種各樣的食品品牌呢?在中國(guó),關(guān)于食品行業(yè)的負(fù)面新聞?lì)l頻出現(xiàn),“問題奶粉”、“染色饅頭”、“轉(zhuǎn)基因”等負(fù)面新聞讓大眾對(duì)食品行業(yè)應(yīng)履行的社會(huì)責(zé)任提出質(zhì)疑和要求,而食品企業(yè)履行社會(huì)責(zé)任對(duì)企業(yè)價(jià)值會(huì)有怎樣的影響?兩者之間是否存在相關(guān)關(guān)系?文章試圖對(duì)此進(jìn)行分析和探討。通過閱讀大量文獻(xiàn)和新聞資料,首先對(duì)國(guó)內(nèi)食品行業(yè)現(xiàn)狀做出總結(jié)和論述,解釋了研究食品行業(yè)上市公司社會(huì)責(zé)任與企業(yè)價(jià)值的現(xiàn)實(shí)意義和理論意義,然后整理了社會(huì)責(zé)任的相關(guān)理論基礎(chǔ),包括利益相關(guān)者理論、企業(yè)價(jià)值理論和信號(hào)傳遞論,其中主要以利益相關(guān)者理論為理論依托,信號(hào)傳遞理論為橋梁,將基于利益相關(guān)者理論的社會(huì)責(zé)任和企業(yè)價(jià)值聯(lián)系起來,將食品行業(yè)的社會(huì)責(zé)任分成七大指標(biāo),具體包括以資本保值增值率表示對(duì)股東的社會(huì)責(zé)任,以現(xiàn)金流量比率表示對(duì)債權(quán)人的社會(huì)責(zé)任,以職工貢獻(xiàn)率表示對(duì)職工的社會(huì)責(zé)任,以應(yīng)付賬款周轉(zhuǎn)率表示對(duì)供應(yīng)商的社會(huì)責(zé)任,以營(yíng)業(yè)收入增長(zhǎng)率作為對(duì)顧客的社會(huì)責(zé)任,以社會(huì)貢獻(xiàn)率表示對(duì)社會(huì)履行的社會(huì)責(zé)任。其次文章通過對(duì)食品企業(yè)社會(huì)責(zé)任履行現(xiàn)狀及其對(duì)企業(yè)價(jià)值的影響作出理論分析,引申出研究的假設(shè),并以上述七個(gè)變量作為實(shí)證模型的解釋變量,托賓Q值表示的企業(yè)價(jià)值做為因變量,建立起兩者的實(shí)證模型。利用Spss 19.0軟件進(jìn)行變量的描述性統(tǒng)計(jì)、相關(guān)性分析、共線性診斷和回歸分析等,對(duì)實(shí)證結(jié)果進(jìn)行詳細(xì)的解釋,得出了食品行業(yè)上市公司社會(huì)責(zé)任履行與企業(yè)價(jià)值正相關(guān)的結(jié)論。最后文章從企業(yè)和國(guó)家政策的角度分別提出了規(guī)范食品行業(yè)上市公司社會(huì)責(zé)任信息披露的建議。
[Abstract]:In February 23rd 2014, the global fast food chain Subway was blown up to make bread and other foods with a food additive such as Yoga Mat, a food additive like Yoga Mat, a news that shocked and panicked all consumers. Such a thing happens in such a large enterprise, so how do consumers look at all kinds of food brands in their lives? In China, negative news about the food industry appears frequently. Negative news such as "problem milk powder", "dyed steamed bread" and "genetically modified" make the public question and demand the social responsibility of the food industry. And how does the food enterprise fulfill the social responsibility to the enterprise value influence? Is there a correlation between the two? Through reading a lot of literature and news materials, the article first summarizes and discusses the current situation of food industry in China. This paper explains the practical and theoretical significance of the research on social responsibility and corporate value of listed companies in food industry, and then collates the relevant theoretical basis of social responsibility, including stakeholder theory, enterprise value theory and signaling theory. Based on stakeholder theory and signal transmission theory, the social responsibility based on stakeholder theory is connected with enterprise value, and the social responsibility of food industry is divided into seven indexes. Specifically, the social responsibility to shareholders is expressed by the rate of capital preservation and appreciation, the social responsibility to creditors is expressed by the cash flow ratio, and the social responsibility to workers and staff is expressed by the contribution rate of workers and staff. The social responsibility to suppliers is expressed by the turnover rate of accounts payable, and the growth rate of operating income is taken as the social responsibility to customers, The social responsibility to the social performance is expressed by the social contribution rate. Secondly, through the theoretical analysis of the status quo of the food corporate social responsibility performance and its influence on the enterprise value, the thesis extends the hypothesis of the research. Taking the seven variables mentioned above as the explanatory variables of the empirical model and the firm value expressed by Tobin Q as dependent variables, the empirical models of the two variables are established. The descriptive statistics of variables are carried out by using Spss 19.0 software, and the correlation analysis is made. Co-linear diagnosis and regression analysis, etc., to explain the empirical results in detail. The conclusion is that the social responsibility performance of listed companies in food industry is positively related to corporate value. Finally, the paper puts forward some suggestions on standardizing the disclosure of social responsibility information of listed companies in food industry from the point of view of enterprises and national policies.
【學(xué)位授予單位】：天津財(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)】：F270;F406.7;F426.82

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 李華q，

本文編號(hào)：1497534