农业上市公司社会责任对资源配置效率的影响研究

发布时间：2019-07-29 20:44

【摘要】：为了更好地协调农业上市公司社会责任与资源配置效率的关系,提高农业板块资源配置效率水平,文章以2013—2015年我国农业上市公司为样本,利用Wurgler模型测度企业资源配置效率水平,采用社会责任贡献率法衡量企业社会责任,在此基础上从各利益相关者视角出发研究了农业上市公司社会责任对其资源配置效率的影响。研究发现:公司对环境履行的社会责任与资源配置效率在1%的水平上呈显著正相关,对投资者和政府履行的社会责任与资源配置效率在5%的水平上显著正相关,对弱势和公益群体履行的社会责任与资源配置效率在10%的水平上显著负相关,对其他利益相关者以及各利益相关者总体履行的社会责任与资源配置效率没有显著相关性。另外,农业板块资源配置效率整体水平较低,且行业内各细分板块间差异较大。
[Abstract]:In order to better coordinate the relationship between social responsibility and resource allocation efficiency of agricultural listed companies and improve the efficiency level of agricultural plate resource allocation, this paper takes China's agricultural listed companies from 2013 to 2015 as samples, measures the efficiency level of enterprise resource allocation by using Wurgler model, and measures corporate social responsibility by using the contribution rate method of social responsibility. On this basis, the influence of social responsibility of agricultural listed companies on the efficiency of resource allocation is studied from the perspective of various stakeholders. It is found that the social responsibility of companies to the environment is positively correlated with the efficiency of resource allocation at the level of 1%, the social responsibility to investors and the government is positively correlated with the efficiency of resource allocation at the level of 5%, and the social responsibility to vulnerable and public welfare groups is negatively correlated with the efficiency of resource allocation at the level of 10%. There was no significant correlation between social responsibility and resource allocation efficiency for other stakeholders and stakeholders. In addition, the overall level of resource allocation efficiency of agricultural plate is low, and there are great differences among the subdivisions in the industry.
【作者单位】：黑龙江八一农垦大学会计学院;
【基金】：黑龙江省哲学社会科学研究规划年度项目(14B016)
【分类号】：F270;F302.6;F324

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