煤炭企业履行社会责任对财务绩效影响实证研究

发布时间：2018-05-30 15:05

本文选题：煤炭企业 + 社会责任　；参考：《辽宁工程技术大学》2017年硕士论文

【摘要】：近年来,随着我国经济对外开放程度的不断提升,经济一体化进程的不断加快,企业社会责任问题,尤其是企业社会责任与财务绩效关系的问题一直备受人们专注。煤炭行业作为典型的高污染、高风险行业,在生产经营过程中存在着资源浪费、安全生产、环境污染和劳资关系等问题,这决定了煤炭企业要承担比普通企业更多的社会责任。本文以较有代表性的煤炭上市企业为研究对象,研究煤炭企业履行社会责任对财务绩效的影响,以期引导煤炭企业积极主动的承担社会责任,促进经济、社会、环境的和谐发展。本文依托利益相关者理论和企业社会责任理论,重释了企业社会责任的内涵,构建了煤炭企业社会责任金字塔模型;剖析了煤炭企业履行社会责任对其财务绩效产生的影响;借助描述性统计、相关性分析,多元回归分析和面板数据回归分析等方法,验证了煤炭企业履行社会责任与财务绩效的关系,结果发现:煤炭企业如果积极履行对股东、债权人、供应商、消费者、员工和政府的社会责任,则能够对其财务绩效产生显著的提升作用,这一结论与假设相符,而煤炭企业履行对社会大众的社会责任对企业的财务绩效产生不利影响,这一结论与假设不符,主要是其影响具有滞后性。
[Abstract]:In recent years, with the continuous improvement of the degree of economic opening to the outside world and the acceleration of the process of economic integration, the problem of corporate social responsibility, especially the relationship between corporate social responsibility and financial performance, has been paid close attention to. As a typical high pollution and high risk industry, coal industry has many problems such as waste of resources, safe production, environmental pollution and labor relations in the process of production and operation, which determines that coal enterprises should bear more social responsibility than ordinary enterprises. This article takes the coal listed enterprise as the research object, studies the coal enterprise to fulfill the social responsibility to the financial performance influence, in order to guide the coal enterprise to take the social responsibility positively, promotes the economy, the society, The harmonious development of the environment. Based on stakeholder theory and corporate social responsibility theory, this paper reinterprets the connotation of corporate social responsibility, constructs the pyramid model of coal enterprise social responsibility, analyzes the impact of coal enterprise social responsibility on its financial performance. By means of descriptive statistics, correlation analysis, multivariate regression analysis and panel data regression analysis, the relationship between social responsibility and financial performance of coal enterprises is verified. The social responsibility of creditors, suppliers, consumers, employees and governments can significantly improve their financial performance, which is consistent with the hypothesis. The conclusion that coal enterprises fulfill their social responsibility to the public has a negative impact on the financial performance of enterprises is not consistent with the hypothesis, mainly because its influence is lagging behind.
【学位授予单位】：辽宁工程技术大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.21;F270;F406.7

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