發(fā)布時間：2018-06-04 05:45

  本文選題：利益相關(guān)者理論 + 企業(yè)社會責(zé)任　； 參考：《武漢輕工大學(xué)》2015年碩士論文

【摘要】：自20世紀(jì)20年代英國學(xué)者謝爾頓首次提出“企業(yè)社會責(zé)任(Corporate Social Responsibility,CSR)”的概念以來,企業(yè)社會責(zé)任的研究與發(fā)展已將近一個世紀(jì)。隨著西方學(xué)術(shù)界對企業(yè)社會責(zé)任理論的激烈討論,企業(yè)社會責(zé)任理論逐漸成熟,但并不能滿足眾多企業(yè)、跨國公司和社會團(tuán)體的需要。且近些年,隨著食品安全問題頻頻發(fā)生,食品業(yè)企業(yè)社會責(zé)任問題成為社會關(guān)注的焦點(diǎn)。本文遵循從理論到實(shí)證的研究思路,探究我國農(nóng)業(yè)和食品業(yè)CSR與企業(yè)績效的關(guān)系。首先,對CSR和利益相關(guān)者理論進(jìn)行梳理,將企業(yè)的利益相關(guān)者劃分為:企業(yè)資本的注入者(股東)、企業(yè)債務(wù)的權(quán)利者(債權(quán)人)、企業(yè)財富的創(chuàng)造者(員工)、企業(yè)產(chǎn)品的供應(yīng)者(供應(yīng)商)、企業(yè)產(chǎn)品的接受者(消費(fèi)者)、企業(yè)運(yùn)行的監(jiān)管者(政府)、以及其他兩個與企業(yè)生存有著間接聯(lián)系的利益相關(guān)者(環(huán)境和社區(qū)),并基于利益相關(guān)者理論對CSR進(jìn)行界定。其次,展開實(shí)證分析前的研究設(shè)計和變量選取,論述CSR與企業(yè)績效的相互關(guān)系后提出研究假設(shè)。再次,構(gòu)建CSR和企業(yè)績效評價指標(biāo)體系,分別選取八個指標(biāo)衡量企業(yè)對各利益相關(guān)者的責(zé)任,選取兩個市場收益指標(biāo)和兩個會計指標(biāo)衡量企業(yè)績效,并以企業(yè)規(guī)模作為控制變量。最后,選取農(nóng)業(yè)和食品業(yè)2012-2013年A股上市公司作為樣本,從當(dāng)期CSR對當(dāng)期企業(yè)績效、前一期CSR對當(dāng)期企業(yè)績效、當(dāng)期企業(yè)績效對當(dāng)期CSR、前一期企業(yè)績效對當(dāng)期CSR四個維度,利用SPSS.16軟件對樣本數(shù)據(jù)進(jìn)行多元回歸分析。本文得出的結(jié)論為:一是我國農(nóng)業(yè)和食品業(yè)以食品安全問題為主的企業(yè)社會責(zé)任問題仍然嚴(yán)重,企業(yè)自主履行CSR和披露CSR報告的意識不強(qiáng)。二是當(dāng)期CSR與當(dāng)期企業(yè)績效之間的關(guān)系密切。尤其要注重對債權(quán)人、供應(yīng)商、消費(fèi)者、政府和社區(qū)的責(zé)任。三是前一期CSR對當(dāng)期企業(yè)績效的影響和前一期企業(yè)績效對當(dāng)期CSR的影響不顯著,即CSR與企業(yè)績效關(guān)系研究中不存在滯后期的影響。針對企業(yè)在履行社會責(zé)任方面的不足,本文最后從企業(yè)、政府和社會公眾三個層面提出相關(guān)對策建議。
[Abstract]:Since the British scholar Shelton put forward the concept of "Corporate Social responsibility" for the first time in the 1920s, the research and development of corporate social responsibility has been going on for nearly a century. With the fierce discussion of corporate social responsibility theory in western academic circles, corporate social responsibility theory has matured gradually, but it can not meet the needs of many enterprises, multinational corporations and social groups. In recent years, with the frequent occurrence of food safety issues, food industry corporate social responsibility has become the focus of attention. This paper explores the relationship between CSR and firm performance in agriculture and food industry. First of all, to comb the CSR and stakeholder theory, The stakeholders of the enterprise are divided into: the injector of the capital of the enterprise (shareholders), the right person of the enterprise's debt (creditors), the creator of the enterprise's wealth (employee), the supplier of the enterprise's products (supplier), the acceptance of the enterprise's product. Consumers (consumers), regulators (government), and two other stakeholders (environment and community) who are indirectly linked to the survival of the firm, and define CSR based on stakeholder theory. Secondly, the research design and variable selection before empirical analysis are carried out, and the research hypotheses are put forward after discussing the relationship between CSR and firm performance. Thirdly, construct CSR and enterprise performance evaluation index system, select eight indicators to measure the responsibility of the enterprise to the stakeholders, select two market income indicators and two accounting indicators to measure the performance of the enterprise. And take the enterprise scale as the control variable. Finally, we select the A-share listed companies of agriculture and food industry in 2012-2013 as the sample, from the current CSR to the current corporate performance, the previous CSR to the current corporate performance, the current corporate performance to the current CSRs, the previous corporate performance to the current CSR four dimensions. The multivariate regression analysis of the sample data is carried out by using SPSS.16 software. The conclusions of this paper are as follows: first, the problem of corporate social responsibility in agriculture and food industry is still serious, and the consciousness of enterprises to fulfill CSR and disclose CSR report is not strong. Second, the relationship between current CSR and current corporate performance is close. Pay particular attention to the responsibilities of creditors, suppliers, consumers, governments and communities. The third is that the influence of CSR on current enterprise performance and previous period of enterprise performance on current CSR is not significant, that is, there is no lag effect in the study of the relationship between CSR and enterprise performance. Aiming at the deficiency of enterprises in fulfilling their social responsibility, this paper puts forward some countermeasures and suggestions from three aspects: enterprise, government and the public.
【學(xué)位授予單位】：武漢輕工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F324;F426.82;F270

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 王文成;王詩卉;;中國國有企業(yè)社會責(zé)任與企業(yè)績效相關(guān)性研究[J];中國軟科學(xué);2014年08期

2 蔣紅蕓;景珊珊;;企業(yè)社會責(zé)任與財務(wù)績效相關(guān)性研究——以醫(yī)藥制造業(yè)上市公司為例[J];會計之友;2013年01期

3 董淑蘭;王永德;;農(nóng)業(yè)上市公司社會責(zé)任會計信息披露評價研究[J];商業(yè)研究;2012年06期

4 辛悅;;公司治理與企業(yè)社會責(zé)任關(guān)系研究[J];工業(yè)審計與會計;2011年06期

5 王曉巍;陳慧;;基于利益相關(guān)者的企業(yè)社會責(zé)任與企業(yè)價值關(guān)系研究[J];管理科學(xué);2011年06期

6 彭劍君;朱慶須;蔣伊丹;;上市銀行企業(yè)財務(wù)績效與社會責(zé)任關(guān)系研究[J];統(tǒng)計與決策;2011年20期

7 王正軍;王曉霞;;企業(yè)社會責(zé)任與績效相關(guān)性的博弈分析[J];經(jīng)濟(jì)經(jīng)緯;2009年04期

8 劉冬榮;毛黎明;李世輝;顏敏;;基于企業(yè)價值的上市公司社會責(zé)任信息披露實(shí)證分析[J];系統(tǒng)工程;2009年02期

9 田虹;;企業(yè)社會責(zé)任與企業(yè)績效的相關(guān)性——基于中國通信行業(yè)的經(jīng)驗(yàn)數(shù)據(jù)[J];經(jīng)濟(jì)管理;2009年01期

10 汪冬梅;孫召亮;王愛國;;我國上市公司社會責(zé)任與企業(yè)價值關(guān)聯(lián)性分析——以房地產(chǎn)開發(fā)與經(jīng)營業(yè)為例[J];海南大學(xué)學(xué)報(人文社會科學(xué)版);2008年05期

相關(guān)碩士學(xué)位論文 前3條

1 楊巧英;我國上市公司企業(yè)社會責(zé)任與企業(yè)價值研究[D];浙江財經(jīng)學(xué)院;2012年

2 馮永文;醫(yī)藥企業(yè)社會責(zé)任對企業(yè)績效的影響研究[D];西南大學(xué);2011年

3 明陽;企業(yè)社會責(zé)任與企業(yè)價值關(guān)系研究[D];山東大學(xué);2009年

，

本文編號：1976217