上市电力企业社会责任履行与财务风险相关性研究

发布时间：2018-06-29 23:58

本文选题：电力企业 + 社会责任　；参考：《华北电力大学》2017年硕士论文

【摘要】：自2006年深圳交易所制定并发布了《上市公司社会责任指引》公告以来,我国政府陆续出台了一系列关于要求现代企业自觉履行并自觉披露社会责任履行情况的规章条例,这一系列条文的出台都体现着政府对企业履行社会责任的重视。政府之所以如此重视企业对社会责任的履行,原因之一在于企业是社会成员之一,在享受收益的同时也应该为企业做出贡献;原因之二在于企业履行社会责任实际上是一种多方互惠的行为,企业在对各利益相关者履行社会责任的同时会对所处的经营环境起到一定的改善作用,降低企业所面临的风险,有利于企业的长远发展。目前,国外学者在针对企业社会责任的研究主要集中在对评价体系构建方面,较少通过实证分析的研究验证结论以及履行社会责任所能带来的回报。在财务风险研究方面,在财务风险评价和财务风险预警方面建立不少评价的模型体系,且这些研究也大都仅仅指向于财务风险本身的研究,很少将财务风险的评价与社会责任的履行进行结合。基于此,本文从履行社会责任角度来探讨我国上市电力企业财务风险问题。本文重点对电力企业社会责任的履行与财务风险相关性进行研究。首先,通过对相关课题和文献的研究,在对利益相关者理论的充分理解和研究的基础上,以利益相关者理论为指导,对电力企业股东、债权人、员工、客户、政府、社会公益和环境七方面社会责任的履行情况进行评价。然后,根据电力企业特点建立电力企业财务风险评价模型。最后,在对社会责任与财务风险关系理论研究的基础上,提出研究假设,通过对样本数据进行回归分析对假设进行验证,并得出研究结论:(1)企业履行社会责任与财务风险具有相关性;(2)企业履行社会责任与企业的财务风险负相关,即社会责任的履行能够有效降低企业的财务风险。本文的研究丰富了企业社会责任与财务风险领域相关的研究,能够引到企业更好地履行相应的社会责任。由于本文仅局限于对电力企业的研究,模型的构建和确定的权重仅针对电力企业,其他类型企业的相关分析还有待未来进一步研究。
[Abstract]:Since the Shenzhen Stock Exchange formulated and issued the "guidelines on Social responsibility of listed companies" in 2006, the Chinese government has successively issued a series of rules and regulations that require modern enterprises to conscientiously fulfill and disclose their social responsibility performance. The introduction of this series of provisions reflects the government's emphasis on corporate social responsibility. One of the reasons why the government attaches so much importance to the implementation of corporate social responsibility lies in that the enterprise is one of the members of the society and should also contribute to the enterprise while enjoying the benefits. The second reason lies in the fact that the corporate social responsibility is actually a kind of mutual-benefit behavior. When the enterprise performs its social responsibility to the stakeholders, it will play a certain role in improving the business environment and reducing the risks faced by the enterprise. It is good for the long-term development of enterprises. At present, foreign scholars' research on corporate social responsibility mainly focuses on the construction of evaluation system, and rarely through empirical analysis to verify the conclusions and the return that can be brought by fulfilling social responsibility. In the aspect of financial risk research, a lot of evaluation model systems are established in financial risk assessment and financial risk early warning, and most of these studies only point to the study of financial risk itself. Financial risk assessment is rarely combined with social responsibility performance. Based on this, this paper discusses the financial risk of listed electric power enterprises in China from the perspective of fulfilling social responsibility. This paper focuses on the performance of social responsibility of electric power enterprises and the correlation between financial risks. First of all, through the research of related topics and literature, on the basis of the full understanding and research of stakeholder theory, with the guidance of stakeholder theory, the power enterprise shareholders, creditors, employees, customers, the government, the power enterprise shareholders, creditors, employees, customers, government, The performance of social responsibility in social welfare and environment is evaluated. Then, according to the characteristics of electric power enterprises, the financial risk evaluation model is established. Finally, on the basis of the theoretical research on the relationship between social responsibility and financial risk, the research hypothesis is put forward, and the hypothesis is verified by regression analysis of sample data. The conclusions are as follows: (1) corporate social responsibility is correlated with financial risk; (2) corporate social responsibility is negatively correlated with corporate financial risk, that is, the performance of social responsibility can effectively reduce the financial risk of enterprise. The research in this paper enriches the research on corporate social responsibility and financial risk, which can lead to the better performance of corporate social responsibility. Since this paper is limited to the study of electric power enterprises, the construction and determination of the weight of the model is only for the power enterprises, and the related analysis of other types of enterprises is still to be further studied in the future.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F270;F406.7;F426.61

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