我国电力企业社会责任信息披露影响因素研究

发布时间：2018-01-17 14:40

本文关键词：我国电力企业社会责任信息披露影响因素研究　出处：《南京理工大学》2012年硕士论文　论文类型：学位论文

【摘要】：在大力倡导构建和谐社会的今天,企业社会责任问题备受关注,对企业社会责任的履行和研究已经在社会上占据了举足轻重的地位。而信息披露则是我们了解企业社会责任履行情况的途径,信息披露制度和方法的健全程度直接影响着一个行业甚至整个社会的企业社会责任履行。在中国,电力企业作为一个处于成熟稳定期的企业,一个具有较强经济实力和技术支撑的行业,是关系到国计民生的支柱产业,它具有基础性、垄断性、准公共物品和公益性等特点。电力企业社会责任是我国企业社会责任重要构成,为促进企业社会责任的发展就必须准确衡量电力企业社会责任在我国的发展现状,分析研究企业发布的社会责任信息,促进企业健康发展,其对构建和谐社会具有重要意义。首先,本文以“利益相关者”理论及其他相关理论为理论基础,在对国外国内的一些主流社会责任评价体系分析比较的基础上,结合我国电力行业的特点,构建了全新的电力行业社会责任评价体系。其次,本文选取了53家A股上市交易的以电力为主营业务的企业为样本,依据新建的社会责任评价体系,通过对各企业的年报、社会责任报告以及公司官方网站披露的信息分析研究后,运用指数法对企业的披露状况进行打分,得出它们的信息披露指数,进而分析当前我国电力上市企业的社会责任信息披露现状及存在的问题。最后,本文针对现状分析的结果,提出了五个影响电力企业社会责任信息披露水平的因素假设,并运用SPSS软件对现状分析中得出的信息披露指数与五个影响因素进行多重线性回归分析。经过对假设的验证,总结出了导致当前社会责任信息披露问题的原因,并针对这些原因提出了建议和对策。
[Abstract]:Today, corporate social responsibility (CSR) has attracted much attention in the process of building a harmonious society. The performance and research of corporate social responsibility has played an important role in the society, and information disclosure is the way to understand the performance of corporate social responsibility. The soundness of information disclosure system and methods directly affects the performance of corporate social responsibility in an industry or even the whole society. In China, electric power enterprises as a mature and stable enterprises, a strong economic strength and technical support of the industry, is related to the national economy and people's livelihood of the pillar industry, it has the basic, monopoly. The characteristics of quasi-public goods and public welfare. The social responsibility of electric power enterprises is an important component of corporate social responsibility in China. In order to promote the development of corporate social responsibility, it is necessary to accurately measure the current situation of power enterprise social responsibility in China, analyze and study the social responsibility information issued by enterprises, and promote the healthy development of enterprises. It is of great significance to the construction of a harmonious society. First of all, based on the theory of "stakeholder" and other relevant theories, on the basis of the analysis and comparison of some mainstream social responsibility evaluation system in foreign and domestic, combined with the characteristics of the power industry in China. A new power industry social responsibility evaluation system is constructed. Secondly, this paper selects 53 A-share listed companies with electricity as the main business sample, according to the new social responsibility evaluation system, through the annual report of each enterprise. After the analysis and research of the social responsibility report and the information disclosed on the company's official website, we use the index method to score the disclosure status of the enterprise and obtain their information disclosure index. Then it analyzes the current situation and existing problems of social responsibility information disclosure of listed power enterprises in China. Finally, according to the results of the current situation analysis, this paper puts forward five factors which affect the level of power enterprise social responsibility information disclosure. SPSS software is used to analyze the current situation of the information disclosure index and five factors for multiple linear regression analysis. The hypothesis is verified. This paper summarizes the causes of the current problems of social responsibility information disclosure, and puts forward some suggestions and countermeasures for these reasons.
【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F270;F426.61

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