我国创业板上市公司社会责任报告披露与绩效关系研究

发布时间：2018-06-12 12:15

本文选题：创业板上市公司 + 社会责任报告　；参考：《青岛理工大学》2013年硕士论文

【摘要】：作为资本市场的重要组成部分，创业板主要由代表我国未来产业升级发展方向的高成长性、高新技术产业公司构成，它的健康发展对我国资本市场多元化建设和指导我国未来产业转型具有重要作用，而作为创业板的基本组成部分，，创业板上市公司的行为也变得颇具研究价值。创业板上市公司社会责任报告披露作为自愿性信息披露行为，是对公司履行社会责任的重要揭示。它一方面有助于提高公司知名度，促使投资者更好的了解公司并做出较优决策，另一方面也有助于公司与投资者沟通，进一步促使公司履行社会责任，提高公司经营管理效率，有利于公司提升绩效。因此研究创业板上市公司社会责任报告披露对绩效的影响对公司管理协调社会责任与经营管理、完善创业板制度建设、维护创业板市场健康发展具有重要意义。目前我国学者已经着手对企业社会责任报告披露对绩效产生的影响进行研究并取得了一定成果，但选择创业板上市公司作为样本对象的研究还比较少。所以本文旨在对创业板上市公司社会责任报告披露行为和披露水平是否会对绩效产生影响进行尝试性研究，从而提出建立建设社会责任披露制度的建议，为完善创业板制度提供参考。本文主要研究了以下几个方面的问题：（1）基于利益相关者理论和企业生命周期理论，重新界定了创业板上市公司的社会责任。（2）从自愿性信息披露和对揭示的公司社会责任履行情况两方面对创业板上市公司社会责任报告披露对绩效的影响机制进行分析。（3）结合我国构建社会责任报告评价体系的情况和创业板上市公司披露社会责任报告的现状，重新构建了针对创业板上市公司的社会责任报告评分体系。（4）实证检验创业板上市公司社会责任报告披露行为和披露水平对公司绩效的影响，并据此提出完善社会责任报告编制和披露的建议。
[Abstract]:As an important part of the capital market, the gem is mainly composed of high-growth companies, which represent the direction of industrial upgrading and development in the future. Its healthy development plays an important role in the diversification of China's capital market and guiding the future industrial transformation. As a basic part of the gem, the behavior of listed companies in gem has become of considerable research value. As a voluntary disclosure of information, the social responsibility report disclosure of listed companies on the gem is an important disclosure of corporate social responsibility. On the one hand, it helps to enhance the company's reputation, promote investors to better understand the company and make better decisions, on the other hand, it also helps the company to communicate with investors, further promote the company to fulfill its social responsibility, and improve the efficiency of the company's operation and management. It is good for the company to improve its performance. Therefore, it is of great significance to study the impact of social responsibility report disclosure on the performance of listed companies in the gem to coordinate the social responsibility and management of the company, to perfect the construction of the gem system and to maintain the healthy development of the gem market. At present, Chinese scholars have begun to study the impact of corporate social responsibility report disclosure on performance and have achieved certain results, but the research of choosing gem listed companies as the sample is still relatively small. Therefore, the purpose of this paper is to try to study whether the behavior and level of social responsibility disclosure of listed companies on the gem will have an impact on performance, so as to put forward the proposal of establishing a social responsibility disclosure system. In order to improve the gem system to provide reference. This paper mainly studies the following aspects: 1) based on stakeholder theory and enterprise life cycle theory, This paper redefines the social responsibility of listed companies on the gem. (2) from voluntary information disclosure and corporate social responsibility performance revealed two aspects of the gem listed companies social responsibility disclosure on the performance of the impact Based on the situation of China's construction of social responsibility report evaluation system and the current situation of gem listed companies disclosing social responsibility reports, This paper reconstructs the social responsibility report scoring system for the listed companies on the gem. (4) empirical test on the impact of the behavior and the level of disclosure of the social responsibility report on the performance of the listed companies on the gem. Based on this, the author puts forward some suggestions for perfecting the compilation and disclosure of social responsibility reports.
【学位授予单位】：青岛理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F270;F275;F832.51

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