本文關(guān)鍵詞： 物流上市公司 企業(yè)社會責任 利益相關(guān)者理論 財務績效　出處：《天津理工大學》2014年碩士論文　論文類型：學位論文

【摘要】：為規(guī)范企業(yè)和組織管理，從ISO9000，ISO14000，再到ISO26000，標志著組織管理范式從質(zhì)量管理為中心到環(huán)境管理為中心，，轉(zhuǎn)變到以社會責任管理為中心的全面責任管理階段，組織管理開始進入到社會責任管理的新時代。物流業(yè)作為國民基礎(chǔ)和先導性產(chǎn)業(yè)，從物流業(yè)調(diào)整和振興規(guī)劃到物流國九條，現(xiàn)代物流業(yè)隨著國家大力支持而發(fā)展迅速，但是在社會責任的履行方面還比較落后。但是，企業(yè)畢竟是經(jīng)濟實體，其所做的各種經(jīng)營決策均離不開利益兩個字，如果社會責任的投入成本可以換來超額的經(jīng)濟利益，企業(yè)自然會主動承擔社會責任。因此，有必要研究物流企業(yè)社會責任與財務績效的相關(guān)關(guān)系，以引導物流企業(yè)履行社會責任。 首先，對社會責任理論展開系統(tǒng)研究，結(jié)合我國物流企業(yè)特點，提出基于利益相關(guān)者理論的物流企業(yè)社會責任內(nèi)涵。再對企業(yè)財務績效進行研究，在一般企業(yè)社會責任與財務績效相關(guān)關(guān)系研究的基礎(chǔ)之上，分析物流企業(yè)社會責任與財務績效的相關(guān)關(guān)系。 其次，根據(jù)理論分析，對物流企業(yè)社會責任與財務績效的相關(guān)關(guān)系提出四個假設(shè)，假設(shè)1物流業(yè)上市公司社會責任與財務績效呈正相關(guān)；假設(shè)2物流業(yè)上市公司上一期社會責任與當期財務績效呈正相關(guān)；假設(shè)3物流業(yè)上市公司對政府、股東、員工和消費者的社會責任與財務績效呈正相關(guān)；假設(shè)4物流業(yè)上市公司對債權(quán)人和供應商的社會責任與財務績效呈負相關(guān)。然后構(gòu)建四個面板數(shù)據(jù)模型，選取2002-2011年，滬深兩市上市的符合條件的26家物流上市公司為樣本，以其財務報告數(shù)據(jù)為依據(jù)，選定凈資產(chǎn)收益率作為代理變量，運用eviews、spss等統(tǒng)計分析工具，根據(jù)利益相關(guān)者理論和企業(yè)公民理論從不同維度和時間跨度分析物流業(yè)上市公司社會責任與財務績效的關(guān)系。 最后，描述性統(tǒng)計分析和面板數(shù)據(jù)分析結(jié)果顯示，假設(shè)1得到證實即物流業(yè)上市公司社會責任與財務績效呈正相關(guān)關(guān)系，假設(shè)2得到證實即物流業(yè)上市公司上一期社會責任與當期財務績效呈正相關(guān)，假設(shè)3得到證實即物流上市公司對股東、消費者、政府社會責任與財務績效正相關(guān)，假設(shè)4得到部分證實，物流業(yè)上市公司對員工和債權(quán)人的社會責任與財務績效呈顯著負相關(guān)，對供應商的社會責任與企業(yè)財務績效負相關(guān)，但這種相關(guān)關(guān)系并不顯著。在此基礎(chǔ)上，立足于政府、企業(yè)本身和不同的利益相關(guān)者三個方面提出相關(guān)改進建議。
[Abstract]:In order to standardize enterprise and organization management, from ISO9000ISO 14000 to ISO26000, it marks the shift of organization management paradigm from quality management to environmental management, to the stage of overall responsibility management with social responsibility management as the center. Organization management has entered a new era of social responsibility management. As a national foundation and leading industry, logistics industry has developed rapidly with the support of the state, from the adjustment and revitalization of logistics industry to the nine logistics countries. But the performance of social responsibility is still relatively backward. However, the enterprise is after all an economic entity, and all kinds of business decisions it makes cannot be separated from the word "interest". If the input cost of social responsibility can be exchanged for excess economic benefits, Therefore, it is necessary to study the relationship between logistics corporate social responsibility and financial performance in order to guide logistics enterprises to fulfill their social responsibility. First of all, the theory of social responsibility is systematically studied, combined with the characteristics of logistics enterprises in China, the connotation of social responsibility of logistics enterprises based on stakeholder theory is put forward, and then the financial performance of enterprises is studied. Based on the research on the relationship between corporate social responsibility and financial performance, this paper analyzes the correlation between social responsibility and financial performance of logistics enterprises. Secondly, according to the theoretical analysis, this paper puts forward four hypotheses on the relationship between the social responsibility and financial performance of logistics enterprises, assuming that 1 the social responsibility of listed companies in logistics industry is positively correlated with financial performance; Assume that the social responsibility of the listed company in the logistics industry is positively correlated with the current financial performance, and that the social responsibility of the listed company in the logistics industry to the government, shareholders, employees and consumers is positively correlated with the financial performance. Assuming that the social responsibility of logistics companies to creditors and suppliers is negatively correlated with financial performance, four panel data models are constructed, and 26 listed logistics companies listed in Shanghai and Shenzhen stock markets from 2002 to 2011 are selected as samples. On the basis of the financial report data, the net assets return rate is selected as the proxy variable, and the statistical analysis tools such as eviewsspss are used. According to stakeholder theory and corporate citizenship theory, the relationship between social responsibility and financial performance of listed companies in logistics industry is analyzed from different dimensions and time span. Finally, the results of descriptive statistical analysis and panel data analysis show that there is a positive correlation between social responsibility and financial performance of listed companies in logistics industry. Hypothesis 2 proves that the social responsibility of the listed company in the logistics industry is positively correlated with the current financial performance, and that the social responsibility of the logistics listed company to the shareholders, consumers and government is positively correlated with the financial performance. Hypothesis 4 is partially proved that the social responsibility of the listed company to employees and creditors is negatively correlated with the financial performance, and the social responsibility of the supplier is negatively related to the financial performance of the enterprise. On this basis, based on the government, the enterprise itself and different stakeholders put forward the relevant improvement suggestions.
【學位授予單位】：天津理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F270;F253.7;F259.23

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本文編號：1542474