企业社会责任对营运资金管理效率的影响研究

发布时间：2018-06-04 20:51

本文选题：企业社会责任 + 利益相关者　；参考：《南京理工大学》2014年硕士论文

【摘要】：营运资金是企业的一种十分分重要的资金形态,营运资金的管理也是财务管理的一项重要内容。从横向上看营运资金的规模、结构,以及从纵向上看营运资金的周转、流动,都对企业的日常经营产生很重要的影响。近些年,营运资金管理的关注点从资金本身资金运转、从表内到表内外结合、从孤立到系统化,衡量营运资金管理效率的指标也从单项流动资产周转期发展为综合的营运资金周转期,评价方法也从单纯的数学方法向供应链管理为重心的系统性思维转变。而另一方面,企业日常经营应当摆脱经济利益至上论,积极履行社会责任,否则会影响企业经营,甚至是给企业带来毁灭性的打击。根据利益相关者理论的观点,企业的生产经营离不开各种利益相关者的支持,如股东和债权人提供的资金,员工为企业提供的人力资本,消费者购买企业产品或服务是企业的生存源泉等,也有社区和政府所提供的经营场所与法律保障,以及企业作为生产经营实体所占用的生态环境资源等。企业应当对利益相关者投入企业的各种资本给予回报,即履行社会责任。企业的运转实际上是综合配置各利益相关者投入企业的各种资源的过程,而企业营运资金的运动变化过程实质上是企业内各资源共生演化的过程。本文从基于供应链理论的营运资金分类和管理效率评价着手,结合决策心理学理论讨论企业的社会责任表现对利益相关者行为的影响,并进一步引起企业营运资金管理效率的变化。在理论分析企业社会责任表现对营运资金管理效率的影响机制和路径之后,用问卷调查和案例分析的方法,验证前文的分析和观点。问卷调查的结果显示,总体上当企业的社会责任履行情况良好时,利益相关者会倾向于做出某些有利于双方关系维护的决策,从而有利于企业的经营,提高企业营运资金的管理效率,个别的,当某利益相关者的决策事关自身重大经济利益或合同履行等情况时,这种决策的倾向性会有所减弱。之后进一步以福田汽车和江铃汽车两家上市公司为案例做了验证性分析。最后我们得出结论,当企业履行社会责任、以利益相关者价值最大化为目标经营时,对营运资金管理效率的提高有显著影响,并结合研究结论对企业经营实践提出相关建议,以期对提高企业营运资金管理起到现实指导意义。
[Abstract]:Working capital is a very important form of capital in an enterprise, and the management of working capital is also an important part of financial management. The scale and structure of the working capital and the turnover and flow of the working capital have a very important influence on the daily operation of the enterprise. In recent years, the management of working capital has focused on the operation of the funds themselves, from the internal and external integration of the funds, from isolation to systematization. The index to measure the efficiency of working capital management has also developed from a single current asset turnover period to a comprehensive working capital turnover period, and the evaluation method has also changed from a simple mathematical method to a systematic thinking focusing on supply chain management. On the other hand, the daily operation of enterprises should get rid of the theory of economic benefit supremacy and actively fulfill the social responsibility, otherwise it will affect the management of enterprises and even bring destructive blows to enterprises. According to stakeholder theory, the production and operation of an enterprise can not be separated from the support of various stakeholders, such as the funds provided by shareholders and creditors, the human capital provided by employees to the enterprise, Consumer purchase of enterprise products or services is the source of survival of enterprises, but also the community and the government provided by the business place and legal protection, as well as enterprises as production and management entities occupied by the ecological environment resources, and so on. Enterprises should reward all kinds of capital invested by stakeholders, that is, fulfill social responsibility. In fact, the operation of the enterprise is the process of synthetically allocating all kinds of resources that the stakeholders put into the enterprise, and the process of the movement change of the working capital of the enterprise is essentially the process of the symbiotic evolution of the resources in the enterprise. This paper starts with the classification of working capital and the evaluation of management efficiency based on supply chain theory and discusses the influence of corporate social responsibility performance on stakeholder behavior in combination with the theory of decision psychology. And further causes the enterprise working capital management efficiency change. After the theoretical analysis of the influence mechanism and path of corporate social responsibility performance on the efficiency of working capital management, this paper verifies the previous analysis and viewpoint with the method of questionnaire and case study. The results of the questionnaire survey show that when the corporate social responsibility performance is good, the stakeholders tend to make some decisions that are conducive to the maintenance of the relationship between the two parties, which is conducive to the management of the enterprise. In order to improve the efficiency of the management of the working capital of the enterprise, the tendency of this kind of decision will be weakened when the decision of a certain stakeholder is related to its own important economic interests or the performance of the contract, and so on. After that, two listed companies, Fukuda and Jiangling, are further analyzed as a case study. Finally, we conclude that when enterprises fulfill their social responsibility and aim at maximizing the value of stakeholders, it has a significant impact on the efficiency of working capital management. With a view to improving the management of working capital of enterprises to play a practical guiding significance.
【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F270;F275

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