本文選題：民營企業(yè)　切入點：財務信用　出處：《上海工程技術大學》2015年碩士論文　論文類型：學位論文

【摘要】：美國著名的金融投資公司雷曼兄弟在2008年宣布破產(chǎn),既有忽視利益相關者的利益的原因,也因內(nèi)部忽視經(jīng)營風險而致。國內(nèi)社會責任缺失現(xiàn)象也較為嚴重,典型的表現(xiàn)有以下幾種:有毒膠囊、雙匯瘦肉精以及食品塑化劑事件等不斷引起消費恐慌;中小股東利益受到侵占事件、員工不能被按時足額繳納社保等問題時有發(fā)生;北京等北方城市霧霾天氣持續(xù)惡化及上海金山區(qū)水污染事件也敲響了社會對于環(huán)境問題關注不足的警鐘。這些現(xiàn)象催促著社會各界特別是企業(yè)對社會責任各方面問題的重視。截至2011年底,我國民營企業(yè)總數(shù)占全國企業(yè)總數(shù)的96%,對GDP貢獻已經(jīng)超過50%。另一方面,縱觀2013年中國企業(yè)500強榜單,民營企業(yè)雖然只有區(qū)區(qū)16家,但是卻用僅占不到社會資源總量1/3的比重創(chuàng)造了我國GDP2/3的增長。這些都足以說明民營企業(yè)已經(jīng)在我國國民經(jīng)濟中逐漸占據(jù)了重要地位。另一方面,由于我國民營企業(yè)尚且處于發(fā)展較不完善的階段,各項體系都不夠健全,社會相應的配套制度也不夠成熟,使得民營企業(yè)當前發(fā)展中財務信用很多問題都成為社會關注的焦點。與此同時,在市場經(jīng)濟大環(huán)境中,財務信用是交易雙方權益的基本保障和權力,較發(fā)達國家已建立完善的法規(guī)和信用制度而言,我國民營企業(yè)由于更多關注利潤最大化和履行社會責任可能付出的代價,財務信用缺失現(xiàn)象非常明顯。企業(yè)不同的生產(chǎn)經(jīng)營情況和企業(yè)文化、價值觀的不同會使不同企業(yè)對社會責任績效的認識程度不同,而財務信用狀況能夠從另一個側(cè)面反映民營企業(yè)整體履行社會責任的意識和行為能力,因此將二者結(jié)合研究具有很強的實際意義和創(chuàng)新性�，F(xiàn)階段,我國關于社會責任績效的研究和實踐都尚且處于初級階段,鑒于民營企業(yè)社會責任問題的不良現(xiàn)狀和研究的迫切性,本文將重點關注當前最熱門的話題之一——社會責任問題,并創(chuàng)新性的從財務信用的視角研究社會責任績效問題。本文以近三年中國上市民營企業(yè)100強中的37家上市公司為研究對象,所使用的財務信用相關數(shù)據(jù)源自相關網(wǎng)站披露的年度財務報表和財務報告,社會責任績效指數(shù)源自社科院發(fā)布的企業(yè)社會責任藍皮書《中國企業(yè)社會責任研究報告》,在國內(nèi)外學者對于財務信用和社會責任績效研究的基礎上,通過理論研究、闡述和實證分析,設計一系列反映企業(yè)財務信用的財務和非財務指標,分財務部分和非財務部分分別進行研究與分析,先進行描述性統(tǒng)計,再通過相關分析和回歸分析,得出民營企業(yè)財務信用對社會責任績效的正效應結(jié)論。最后,分析產(chǎn)生這種情況的可能原因,針對性和創(chuàng)新性的提出對于民營企業(yè)改善社會責任現(xiàn)狀的建議和對策及改善財務信用水平對于社會責任績效的意義和作用。
[Abstract]:Lehman Brothers, a famous financial investment company in the United States, declared bankruptcy on 2008, which not only ignored the interests of stakeholders, but also caused by internal neglect of business risks. The phenomenon of lack of domestic social responsibility was also serious. The typical manifestations are as follows: toxic capsules, Shuanghui lean meatine and food plasticizer events cause consumer panic, small and medium-sized shareholders' interests are encroached upon, employees can not be paid social security on time and in full, and other problems occur from time to time; The continuous deterioration of haze weather in northern cities such as Beijing and the water pollution incident in Jinshan District of Shanghai have also sounded the alarm that the society is not paying enough attention to environmental problems. These phenomena urge all walks of life, especially enterprises, to be socially responsible. As of end of 2011, The total number of private enterprises in China accounts for 96% of the total number of enterprises in the country and has contributed more than 50% to GDP. On the other hand, looking at the 2013 list of China's top 500 enterprises, although there are only 16 private enterprises, However, it has created the growth of China's GDP2/3 with a proportion of less than 1/3 of the total amount of social resources. All this shows that private enterprises have gradually occupied an important position in our national economy. On the other hand, Because the private enterprises of our country are still in the stage of imperfect development, each system is not perfect enough, and the corresponding supporting system of society is not mature enough. At the same time, in the market economy environment, financial credit is the basic guarantee and power of both sides of the transaction. More developed countries have established perfect regulations and credit systems, the private enterprises in China may pay more attention to the maximization of profits and social responsibility. The phenomenon of lack of financial credit is very obvious. Different production and management situation, different enterprise culture and different values will make different enterprises have different understanding of social responsibility performance. But the financial credit condition can reflect the consciousness and behavior ability of the private enterprise to fulfill the social responsibility from the other side, so it is of great practical significance and innovation to combine the two aspects. The research and practice on the performance of social responsibility in China are still in the initial stage. In view of the bad situation and urgency of the research on the social responsibility of private enterprises, this paper will focus on one of the hottest topics at present-social responsibility. This paper takes 37 listed companies of China's top 100 listed private enterprises as the research objects, and studies the social responsibility performance from the perspective of financial credit. The financial credit-related data used are derived from the annual financial statements and financial reports disclosed on the relevant websites, The social responsibility performance index is derived from the Blue Book on Corporate Social responsibility published by the Academy of Social Sciences, "the Research report on Corporate Social responsibility in China". On the basis of the research on financial credit and social responsibility performance by domestic and foreign scholars, it is theoretically studied. In this paper, a series of financial and non-financial indexes reflecting the financial credit of an enterprise are designed, which are studied and analyzed separately in the financial and non-financial parts. First, descriptive statistics are carried out, and then, through correlation analysis and regression analysis, a series of financial and non-financial indicators are designed. The positive effect of financial credit on social responsibility performance of private enterprises is obtained. Finally, the possible reasons for this situation are analyzed. This paper puts forward some suggestions and countermeasures for private enterprises to improve the current situation of social responsibility and the significance and function of improving financial credit level for social responsibility performance.
【學位授予單位】：上海工程技術大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F275;F276.5

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