本文關(guān)鍵詞： 企業(yè)社會責(zé)任 政府補(bǔ)助 鋼鐵企業(yè)　出處：《西南科技大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：近年以來,企業(yè)履行社會責(zé)任問題日益受到國內(nèi)外廣泛關(guān)注與重視,我國各個行業(yè)、企業(yè)已經(jīng)紛紛開始發(fā)布自身的企業(yè)社會責(zé)任報告,并詳細(xì)羅列和闡述了在履行社會責(zé)任方面做出的貢獻(xiàn)。作為我國經(jīng)濟(jì)重要的支柱性產(chǎn)業(yè),鋼鐵業(yè)是我國國民經(jīng)濟(jì)的命脈,對我國社會經(jīng)濟(jì)發(fā)展具有不可忽視的推動力。鋼鐵企業(yè)社會責(zé)任的履行情況至關(guān)重要。在當(dāng)前,受到國際國內(nèi)形勢的影響,我國多數(shù)鋼鐵企業(yè)的業(yè)績不佳,扭虧盈利過度依賴于地方政府補(bǔ)助的支持。鋼鐵企業(yè)為當(dāng)?shù)靥峁┝艘欢ǖ木蜆I(yè)崗位,帶動了經(jīng)濟(jì)增長,正是社會責(zé)任的客觀體現(xiàn),而這也正是政府部門在企業(yè)困境中給予其補(bǔ)助的出發(fā)點和根本目的。企業(yè)承擔(dān)的社會責(zé)任與政府的政績考核指標(biāo)、社會目標(biāo)的實現(xiàn)存在相關(guān)性。因此,企業(yè)獲得政府補(bǔ)助與履行社會責(zé)任之間必然有所關(guān)聯(lián)。本文在查閱政府補(bǔ)助與企業(yè)社會責(zé)任相關(guān)文獻(xiàn)的基礎(chǔ)上,根據(jù)企業(yè)社會責(zé)任的相關(guān)理論,并結(jié)合鋼鐵企業(yè)的具體特點及現(xiàn)狀,通過搜集整理上市鋼鐵企業(yè)政府補(bǔ)助與社會責(zé)任的相關(guān)數(shù)據(jù),運用文獻(xiàn)歸納總結(jié)法、回歸分析方法對鋼鐵企業(yè)獲得政府補(bǔ)助與履行社會責(zé)任的相關(guān)性進(jìn)行了實證分析,最后提出相應(yīng)的意見建議�？傊�,本文運用定性與定量分析相結(jié)合,理論與實證研究相結(jié)合的方法,對我國鋼鐵企業(yè)政府補(bǔ)助與社會責(zé)任的相關(guān)性進(jìn)行了深入的研究,取得了一定的成果。一方面為衡量政府補(bǔ)助提供了一個新的觀測視角,具有一定的理論意義;另一方面,為鋼鐵企業(yè)更好的獲得政府補(bǔ)助,改善自己的經(jīng)營業(yè)績和企業(yè)當(dāng)前所面臨的困境提供了參考依據(jù)。此外,本文的觀點客觀促進(jìn)了鋼鐵企業(yè)提高對社會責(zé)任的認(rèn)識,為上市鋼鐵企業(yè)更合理的制訂社會責(zé)任規(guī)劃和報告指出了一個方向,為政府部門決策提供了實證參考。
[Abstract]:In recent years, the problem of corporate social responsibility has been paid more and more attention at home and abroad. In China, enterprises have begun to release their own corporate social responsibility reports. As an important pillar industry of China's economy, the steel industry is the lifeblood of our national economy. The implementation of the social responsibility of iron and steel enterprises is of great importance. At present, under the influence of the international and domestic situation, the performance of most iron and steel enterprises in our country is poor. The iron and steel enterprises have provided certain jobs and economic growth for the local people, which is the objective embodiment of social responsibility. This is also the starting point and fundamental purpose of government departments to grant subsidies to enterprises in their plight. The social responsibility of enterprises is related to the performance assessment indicators of the government and the realization of social goals. On the basis of consulting the literature about government subsidy and corporate social responsibility, this paper is based on the theory of corporate social responsibility. And combined with the specific characteristics and current situation of iron and steel enterprises, through collecting and sorting out the relevant data of government subsidy and social responsibility of listed iron and steel enterprises, and using the method of literature induction and summary, The regression analysis method has carried on the empirical analysis to the iron and steel enterprise obtains the government subsidy and fulfils the social responsibility correlation, finally proposed the corresponding opinion suggestion. In a word, this article uses the qualitative and the quantitative analysis to combine, Combining theory with empirical research, this paper makes an in-depth study on the correlation between government subsidy and social responsibility of iron and steel enterprises in China, and obtains certain results. On the one hand, it provides a new observation angle for measuring government subsidy. On the other hand, it provides a reference for iron and steel enterprises to obtain better government subsidies, improve their business performance and the current difficulties faced by enterprises. The viewpoint of this paper objectively promotes the iron and steel enterprises to improve their understanding of social responsibility, points out a direction for the listed iron and steel enterprises to make more reasonable social responsibility planning and reports, and provides an empirical reference for government departments to make decisions.
【學(xué)位授予單位】：西南科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F406.7;F426.31

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本文編號：1519931