【摘要】：長期以來,礦產(chǎn)資源型企業(yè)追求利益最大化、忽視承擔(dān)社會責(zé)任的現(xiàn)象普遍存在,企業(yè)在經(jīng)營過程中,大量占有和開采礦產(chǎn)資源,激發(fā)社會矛盾,影響自然環(huán)境,帶來許多的問題。針對上述問題,民眾對有關(guān)企業(yè)承擔(dān)社會責(zé)任的呼聲日益高漲,國家政府的監(jiān)督管理也在逐漸加強(qiáng)。在這種情形下,礦產(chǎn)資源型企業(yè)面臨著兩難的境地:一方面單純追求利益,不符合時代要求;另一方面承擔(dān)社會責(zé)任,則要加大企業(yè)的支出成本。那么,協(xié)調(diào)好企業(yè)利益與社會責(zé)任的關(guān)系,促進(jìn)企業(yè)均衡發(fā)展,就是一個需要思考和研究的現(xiàn)實(shí)重大問題,既關(guān)系著社會穩(wěn)定,也直接影響到我國的社會經(jīng)濟(jì)向前發(fā)展。因此,解決好這個重大問題,從一定程度上來講,有利于我國深化改革、全面協(xié)調(diào)可持續(xù)發(fā)展。本文針對礦產(chǎn)資源型企業(yè)社會責(zé)任與企業(yè)績效的關(guān)系,重點(diǎn)進(jìn)行了五個方面的研究和論述。第一,歸納梳理國內(nèi)外關(guān)于社會責(zé)任與企業(yè)績效關(guān)系的相關(guān)文獻(xiàn),發(fā)現(xiàn)三種不同觀點(diǎn):社會責(zé)任與企業(yè)績效呈正相關(guān)、負(fù)相關(guān)或者沒有明顯關(guān)系。第二,介紹企業(yè)社會責(zé)任理論的產(chǎn)生及發(fā)展現(xiàn)狀。第三,描述我國礦產(chǎn)資源型企業(yè)現(xiàn)狀,探討企業(yè)在承擔(dān)社會責(zé)任方面存在的問題,主要有:企業(yè)社會責(zé)任覆蓋面窄、不公開社會責(zé)任報(bào)告、無法達(dá)到承諾的社會責(zé)任。第四,分析國內(nèi)外企業(yè)社會責(zé)任管理經(jīng)驗(yàn),為我國加強(qiáng)企業(yè)履行社會責(zé)任提供經(jīng)驗(yàn)支持。第五,利用17家上市礦產(chǎn)資源型企業(yè)2010-2013年企業(yè)社會責(zé)任的有關(guān)數(shù)據(jù),運(yùn)用多元回歸模型與虛擬變量模型,分析企業(yè)社會責(zé)任總體效應(yīng)與企業(yè)績效的關(guān)系、五類核心利益相關(guān)者社會責(zé)任與企業(yè)績效的關(guān)系、國有控股與國有參股礦產(chǎn)資源型企業(yè)影響力的差別,結(jié)果表明:(1)上市礦產(chǎn)資源企業(yè)總體社會責(zé)任與企業(yè)績效的影響在2011年-2012年間由負(fù)相關(guān)轉(zhuǎn)向正相關(guān),說明礦產(chǎn)資源企業(yè)承擔(dān)社會責(zé)任對績效的影響逐步轉(zhuǎn)好;(2)2013年的研究表明,環(huán)境責(zé)任、社會責(zé)任與企業(yè)績效呈正相關(guān),表明加強(qiáng)企業(yè)社會責(zé)任有利于提高企業(yè)績效;但投資者責(zé)任、員工責(zé)任、顧客和供應(yīng)商責(zé)任與企業(yè)績效相關(guān)關(guān)系不顯著;(3)國有控股與國有參股企業(yè)兩類企業(yè)的社會責(zé)任對企業(yè)績效的影響沒有差別。本文基于分析結(jié)果,結(jié)合國內(nèi)外礦產(chǎn)資源型企業(yè)社會責(zé)任管理經(jīng)驗(yàn),針對性地提出對策建議:第一,完善企業(yè)履行社會責(zé)任的機(jī)制,營造良好社會環(huán)境;第二,企業(yè)要強(qiáng)化履行社會責(zé)任的意識和作為;第三,對公眾來說,支持和監(jiān)督企業(yè)履行社會責(zé)任,是促進(jìn)經(jīng)濟(jì)社會建設(shè)發(fā)展的有利因素。
[Abstract]:For a long time, mineral resource-based enterprises have been seeking for maximum benefits and neglecting to bear social responsibility. In the course of operation, enterprises occupy and exploit mineral resources in large quantities, stimulate social contradictions and affect the natural environment. Cause a lot of problems. In response to the above problems, the public is increasingly calling for corporate social responsibility, and the supervision and management of the national government is also gradually strengthened. In this case, mineral resources enterprises are faced with a dilemma: on the one hand, the pursuit of interests is not in line with the requirements of the times; on the other hand, it is necessary to increase the expenditure cost of enterprises if they undertake social responsibility. Therefore, to coordinate the relationship between corporate interests and social responsibility and to promote the balanced development of enterprises is a practical and important issue that needs to be considered and studied. It is not only related to social stability, but also directly affects the social and economic development of our country. Therefore, to solve this important problem, to a certain extent, conducive to deepening reform, overall coordinated and sustainable development. In this paper, the relationship between social responsibility and corporate performance of mineral resources enterprises is studied and discussed in five aspects. First, it summarizes the domestic and foreign literature on the relationship between social responsibility and corporate performance, and finds three different views: social responsibility and corporate performance are positively correlated, negative correlation or no obvious relationship. Second, introduce the emergence and development of corporate social responsibility theory. Thirdly, it describes the present situation of mineral resources enterprises in China and discusses the problems existing in undertaking social responsibility. The main problems are as follows: the coverage of corporate social responsibility is narrow, the social responsibility report is not made public, and the social responsibility can not be achieved. Fourthly, it analyzes the experience of corporate social responsibility management at home and abroad, and provides experience support for strengthening corporate social responsibility in our country. Fifth, using the relevant data of corporate social responsibility of 17 listed mineral resource enterprises from 2010 to 2013, using multiple regression model and virtual variable model, the relationship between corporate social responsibility overall effect and corporate performance is analyzed. The relationship between social responsibility and enterprise performance of five types of core stakeholders, the difference of influence between state-owned holding and state-owned shareholding mineral resources enterprises, The results show that: (1) the impact of overall social responsibility and corporate performance of listed mineral resources enterprises changed from negative to positive from 2011 to 2012, indicating that the impact of social responsibility on performance of mineral resources enterprises gradually improved; (2) the 2013 study shows that environmental responsibility, social responsibility and corporate performance are positively correlated, indicating that strengthening corporate social responsibility is conducive to improving corporate performance; However, the relationship between investor responsibility, employee responsibility, customer and supplier responsibility and enterprise performance is not significant; (3) there is no difference in the influence of social responsibility between state-owned holding and state-owned shareholding enterprises on corporate performance. Based on the analysis results, combined with the experience of social responsibility management of mineral resources enterprises at home and abroad, this paper puts forward countermeasures and suggestions: first, perfect the mechanism of enterprises to fulfill their social responsibility, and create a good social environment; Second, enterprises should strengthen the consciousness and action of fulfilling social responsibility; third, to the public, supporting and supervising enterprises to fulfill their social responsibility is a favorable factor to promote the development of economic and social construction.
【學(xué)位授予單位】：中南民族大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F270;F272.5;F426.1

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