能源企业社会责任对财务绩效影响研究

发布时间：2018-02-22 15:09

本文关键词： 企业社会责任财务绩效能源企业　出处：《哈尔滨商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着"可持续发展","绿色发展"概念的出现,人们对企业的要求不单单重视经济效益,社会公众越来越重视企业社会责任,同时企业也离不开社会责任带来的长远利益。能源行业涉及煤炭、石油石化、天然气和能源设备与服务,还涉及新能源概念,在众多行业中,能源行业不仅为国家发展做出巨大贡献,还能带动其他行业的发展。能源行业与人们日常生活密切相关,同时能源企业也是对环境污染最为严重的企业,所以能源企业履行社会责任的好坏直接关乎着自然资源与民生水平。关于企业社会责任对财务绩效影响研究已经取得很多研究成果,有值得借鉴的相关结论,但是针对能源企业研究的较少或是不全面,同时国内关于能源企业社会责任对财务绩效影响研究,大多数文献支持企业社会责任对财务绩效是正相关,但并未形成统一的定论。根据以上因素,针对我国能源企业研究企业社会责任对财务绩效影响。分析能源企业发布社会责任报告的现状,呈现出不理想的状态;通过实证研究,以期达到更正企业对社会责任的误区,同时文章提出建议希望能帮助企业结合自身存在的不足,寻求解决办法,积极履行社会责任。文章从利益相关者角度出发,分析能源企业社会责任对财务绩效影响。选取65家能源企业作为样本,基于2013年-2015年能源企业数据,通过SPSS检验企业社会责任对财务绩效影响。研究结果表明:能源企业履行股东责任对当期财务绩效正相关且显著;能源企业前期的股东、债权人、政府,环境责任对当期财务绩效正相关且显著;能源企业社会责任对财务绩效的影响具有滞后性;总体来看,企业履行社会责任能提高财务绩效。
[Abstract]:With the emergence of the concept of "sustainable development" and "green development", people do not only attach importance to economic benefits, but also pay more and more attention to corporate social responsibility. The energy industry involves coal, petroleum and petrochemical, natural gas and energy equipment and services, as well as new energy concepts, in many industries. The energy industry not only contributes greatly to the development of the country, but also promotes the development of other industries. The energy industry is closely related to people's daily lives, and energy enterprises are also the enterprises that cause the most serious environmental pollution. Therefore, the performance of social responsibility of energy enterprises is directly related to the level of natural resources and people's livelihood. Many research results have been made on the impact of corporate social responsibility on financial performance, and there are relevant conclusions worth learning. However, the research on energy enterprises is less or not comprehensive, and the domestic research on the impact of energy corporate social responsibility on financial performance, most of the literature supports that corporate social responsibility is positively related to financial performance. According to the above factors, this paper studies the impact of CSR on financial performance of energy enterprises in China, analyzes the current situation of CSR reports issued by energy companies, and presents an unsatisfactory state. In order to correct the misunderstanding of corporate social responsibility, the article puts forward some suggestions in the hope that it can help enterprises to solve their own shortcomings, and actively fulfill their social responsibility. This paper analyzes the impact of energy corporate social responsibility on financial performance. 65 energy companies are selected as samples, based on the data of energy enterprises from 2013 to 2015. The research results show that: the performance of shareholders' responsibility is positively correlated with the current financial performance of energy enterprises, and the shareholders, creditors, and governments of energy enterprises in the early stage are positively related to the financial performance of the current period. Environmental responsibility has a positive correlation with current financial performance; the impact of energy corporate social responsibility on financial performance is lagging; in general, corporate social responsibility can improve financial performance.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.2;F406.7;F270

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