企業(yè)社會責任對公司研發(fā)投入的影響研究
發(fā)布時間：2018-11-05 09:29
【摘要】：隨著我國經(jīng)濟的快速發(fā)展,一系列企業(yè)社會責任(Corporate Social Respons ibi 1 i ty,CSR)問題隨之出現(xiàn),CSR在國際和國內(nèi)的關(guān)注程度越來越高。2016年國家發(fā)改委等部門聯(lián)合制定《綠色發(fā)展指標體系》和《生態(tài)文明建設(shè)考核目標體系》,對企業(yè)社會責任不斷提出新的要求;2017年初,企業(yè)所得稅法修正草案提出了企業(yè)做出慈善捐贈將享有更多的稅收優(yōu)惠的政策。與此同時,在企業(yè)經(jīng)營和發(fā)展的過程中,公司研發(fā)投入(RD)已經(jīng)成為推動其自我升級,持續(xù)提高核心競爭力的重要戰(zhàn)略性決策。根據(jù)委托代理理論、信號傳遞理論以及利益相關(guān)者理論等理論基礎(chǔ)以及借鑒相關(guān)國內(nèi)外文獻,可知企業(yè)社會責任對公司研發(fā)投入具有明顯影響。因此,本文立足于中國基本國情,重點研究CSR對公司研發(fā)投入的影響,并在此基礎(chǔ)上進一步研究股權(quán)性質(zhì)和地區(qū)發(fā)展水平差異對CSR與研發(fā)投入關(guān)系的影響。本文基于實證會計研究范式,選取2011-2015年深滬A股上市公司,經(jīng)實證檢驗后得到企業(yè)社會責任績效可以明顯促進公司研發(fā)投入的結(jié)論。進一步,考慮到我國特色股權(quán)制度,本文將上市企業(yè)按股權(quán)性質(zhì)劃分,研究表明,與非國有企業(yè)相比,在國有企業(yè)中,CSR的績效水平會對RD產(chǎn)生更加明顯的促進作用。此外,考慮到各地區(qū)市場化水平發(fā)展具有明顯差異,本文研究發(fā)現(xiàn),市場化水平高的地區(qū)CSR對公司研發(fā)投入影響的程度較大。隨后,本文引入華為集團的案例,通過案例研究,從微觀角度論證CSR履行情況對研發(fā)投入的影響。最后本文總結(jié)整理前文研究結(jié)果,并提出相關(guān)政策性建議。近年來,國內(nèi)學(xué)者對于企業(yè)社會責任、研發(fā)投入單獨的學(xué)術(shù)研究都十分多,但是關(guān)注二者之間關(guān)系的很少,并且大多為機理研究,并未給出二者關(guān)系的直接經(jīng)驗證據(jù),本文立足于我國基本國情,研究我國上市公司CSR對研發(fā)投入的影響,對于促進企業(yè)積極履行CSR,自覺自愿加大研發(fā)投入,不斷提高企業(yè)的核心競爭力,推動我國資本市場的健康發(fā)展具有一定的指導(dǎo)意義。
[Abstract]:With the rapid development of China's economy, a series of corporate social responsibility (Corporate Social Respons ibi 1 I ty,CSR) problems have emerged. CSR is paying more and more attention at home and abroad. In 2016, the National Development and Reform Commission and other departments jointly formulated the "Green Development Index system" and "Ecological Civilization Construction Assessment goal system", which put forward new requirements for corporate social responsibility. In early 2017, a draft amendment to the corporate income tax law proposed that companies would enjoy more tax incentives for charitable donations. At the same time, in the process of enterprise management and development, R & D investment (RD) has become an important strategic decision to promote its self-upgrading and continuously improve its core competitiveness. According to the principal-agent theory, signal transmission theory and stakeholder theory, and draw lessons from relevant domestic and foreign literature, we can see that corporate social responsibility has a significant impact on corporate R & D investment. Therefore, based on the basic situation of China, this paper focuses on the impact of CSR on the R & D investment of the company, and on this basis, further studies the impact of the equity nature and regional development level differences on the relationship between CSR and R & D investment. Based on the paradigm of empirical accounting, this paper selects the Shenzhen and Shanghai A-share listed companies from 2011-2015, and obtains the conclusion that corporate social responsibility performance can obviously promote the R & D investment of the company. Further, considering the ownership system with Chinese characteristics, this paper divides the listed enterprises according to the nature of equity. The research shows that, compared with the non-state-owned enterprises, the performance level of CSR will play a more significant role in promoting RD in state-owned enterprises. In addition, considering the obvious differences in the development of market level in different regions, this paper finds that the high level of market CSR has a greater impact on the R & D investment of the company. Then, this paper introduces the case of Huawei Group, through the case study, from the microscopic point of view to demonstrate the impact of CSR performance on R & D investment. Finally, this paper summarizes the previous research results, and puts forward relevant policy recommendations. In recent years, there are many academic researches on corporate social responsibility and R & D, but little attention has been paid to the relationship between the two, and most of them are mechanism studies, and no direct empirical evidence of their relationship has been given. Based on the basic national conditions of our country, this paper studies the influence of CSR on R & D investment of listed companies in our country, which can promote enterprises to actively fulfill CSR, initiative and increase R & D investment, so as to continuously improve the core competitiveness of enterprises. To promote the healthy development of China's capital market has certain guiding significance.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F270;F275
本文編號：2311642
[Abstract]:With the rapid development of China's economy, a series of corporate social responsibility (Corporate Social Respons ibi 1 I ty,CSR) problems have emerged. CSR is paying more and more attention at home and abroad. In 2016, the National Development and Reform Commission and other departments jointly formulated the "Green Development Index system" and "Ecological Civilization Construction Assessment goal system", which put forward new requirements for corporate social responsibility. In early 2017, a draft amendment to the corporate income tax law proposed that companies would enjoy more tax incentives for charitable donations. At the same time, in the process of enterprise management and development, R & D investment (RD) has become an important strategic decision to promote its self-upgrading and continuously improve its core competitiveness. According to the principal-agent theory, signal transmission theory and stakeholder theory, and draw lessons from relevant domestic and foreign literature, we can see that corporate social responsibility has a significant impact on corporate R & D investment. Therefore, based on the basic situation of China, this paper focuses on the impact of CSR on the R & D investment of the company, and on this basis, further studies the impact of the equity nature and regional development level differences on the relationship between CSR and R & D investment. Based on the paradigm of empirical accounting, this paper selects the Shenzhen and Shanghai A-share listed companies from 2011-2015, and obtains the conclusion that corporate social responsibility performance can obviously promote the R & D investment of the company. Further, considering the ownership system with Chinese characteristics, this paper divides the listed enterprises according to the nature of equity. The research shows that, compared with the non-state-owned enterprises, the performance level of CSR will play a more significant role in promoting RD in state-owned enterprises. In addition, considering the obvious differences in the development of market level in different regions, this paper finds that the high level of market CSR has a greater impact on the R & D investment of the company. Then, this paper introduces the case of Huawei Group, through the case study, from the microscopic point of view to demonstrate the impact of CSR performance on R & D investment. Finally, this paper summarizes the previous research results, and puts forward relevant policy recommendations. In recent years, there are many academic researches on corporate social responsibility and R & D, but little attention has been paid to the relationship between the two, and most of them are mechanism studies, and no direct empirical evidence of their relationship has been given. Based on the basic national conditions of our country, this paper studies the influence of CSR on R & D investment of listed companies in our country, which can promote enterprises to actively fulfill CSR, initiative and increase R & D investment, so as to continuously improve the core competitiveness of enterprises. To promote the healthy development of China's capital market has certain guiding significance.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F270;F275
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，本文編號：2311642
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