本文選題：企業(yè)社會責(zé)任行為　切入點(diǎn)：企業(yè)社會責(zé)任行為變化　出處：《吉林大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來,企業(yè)社會責(zé)任與財(cái)務(wù)績效的關(guān)系研究已經(jīng)逐漸成為了學(xué)術(shù)界和實(shí)業(yè)界關(guān)注的重點(diǎn),過去的學(xué)者從“成本理論”、“代理理論”、“利益相關(guān)者理論”、“資源基礎(chǔ)理論”、“聲譽(yù)理論”充分探討了二者之間的關(guān)系,然而并未達(dá)成一致的結(jié)論;此外,過去的研究中鮮有學(xué)者對企業(yè)社會責(zé)任行為變化與財(cái)務(wù)績效之間的關(guān)系進(jìn)行過探究。本文的著重于探究企業(yè)社會責(zé)任行為及其變化與財(cái)務(wù)績效之間的關(guān)系,通過回顧以往的研究成果和理論,提出了相關(guān)的實(shí)證研究假設(shè)。本文利用我國上市公司2009-2014年共3081筆數(shù)據(jù),研究企業(yè)社會責(zé)任行為及其變化與財(cái)務(wù)績效之間的關(guān)聯(lián)性,為了提高研究的準(zhǔn)確度,本文充分考慮了企業(yè)個(gè)體差異和時(shí)間差異可能對變量造成的影響,選用了雙向固定效應(yīng)模型進(jìn)行數(shù)據(jù)的回歸分析。實(shí)證分析的結(jié)果表明:企業(yè)進(jìn)行社會責(zé)任投入會為企業(yè)帶來更好的財(cái)務(wù)績效表現(xiàn),并且企業(yè)社會責(zé)任在成本節(jié)約方面具有更長期的效果,而且在社會責(zé)任投入較上一期增加的越多,本期財(cái)務(wù)績效表現(xiàn)越好,此外,企業(yè)的社會責(zé)任投入在一定程度上發(fā)生變化,正向變化總會比同等程度的負(fù)向變化使企業(yè)擁有更好的財(cái)務(wù)績效表現(xiàn),而且企業(yè)減少社會責(zé)任投入對企業(yè)造成的損害不能通過增加同樣多的社會責(zé)任投入進(jìn)行彌補(bǔ)。
[Abstract]:In recent years, the research on the relationship between corporate social responsibility and financial performance has gradually become the focus of academic and business circles. Past scholars have fully explored the relationship between the two theories from cost theory, agency theory, stakeholder theory, resource-based theory and reputation theory, but have not reached an agreed conclusion. In the past, few scholars have explored the relationship between the change of corporate social responsibility behavior and financial performance. This paper focuses on the relationship between corporate social responsibility behavior and financial performance. By reviewing the previous research results and theories, this paper puts forward the relevant empirical research hypotheses. This paper studies the relationship between corporate social responsibility behavior and financial performance by using 3 081 data of listed companies in China from 2009-2014. In order to improve the accuracy of the research, this paper takes into account the influence of individual differences and time differences on the variables. The results of the empirical analysis show that the corporate social responsibility investment will bring better financial performance for the enterprise. And corporate social responsibility has a longer term effect in cost saving, and the more social responsibility investment is increased, the better the financial performance is in the current period. In addition, the corporate social responsibility investment changes to a certain extent. The positive change always makes the enterprise have better financial performance than the same degree of negative change, and the damage caused by the reduction of corporate social responsibility investment can not be compensated by increasing the same amount of social responsibility investment.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F270;F832.51;F275

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本文編號：1626995