共享发展理念下企业社会责任与企业绩效的关系研究

发布时间：2018-03-24 07:25

本文选题：企业共享发展　切入点：企业社会责任　出处：《贵州财经大学》2017年硕士论文

【摘要】：企业的生存、发展和成功不是靠某一个领导者的拼搏,而是要依靠各方面有共同利益的组织和个人共同协作。这些有共同利益相的不仅包含投资人、员工、客户等,还包括企业所在地的政府、基层社区以及公司周围的居民。企业应该在考虑企业效率的同时,要充分考虑和维护整个社会的整体利益,也就是承担社会责任,扮演好企业公民的角色。即遵循共享发展理念来处理好企业与社会之间关系,并促进企业绩效的提高,是当代每一个企业家都值得思考的问题。通过对历史相关研究和资料进行回顾和总结,选择我国深沪A股制造企业2014-2015年的制造业企业为样本,选取每股收益、股利支付率、职工薪酬、员工持股比例、销售成本率、企业吸纳就业人数、捐赠率、资产纳税、是否披露环境保护报告、企业规模等变量,并采用主成分分析法对这些变量进行归类,提出了经济责任、法律责任、伦理责任、慈善责任四个新的变量,运用多元线性回归模型对这四个新的因子进行实证研究,分析在共享发展理念下社会责任和企业绩效的关系。研究结果表明在共享发展理念下企业绩效与四个新的因子具有正向相关,这一结论可以为企业如何处理绩效提升与履行社会责任之间的关系提供参考,具有很强的现实意义。本文还探索了共享发展理念下的社会责任与广义的社会责任的区别。
[Abstract]:The survival, development and success of an enterprise depend not on the struggle of a certain leader, but on the cooperation of organizations and individuals with common interests from all sides. These common interests not only include investors, employees, customers, etc. It also includes the local government, grass-roots communities and the residents around the company. Enterprises should fully consider and safeguard the overall interests of the whole society while considering the efficiency of the enterprises, that is, they should assume social responsibility. Play the role of corporate citizen, that is, follow the concept of shared development to deal with the relationship between business and society, and promote the improvement of corporate performance. By reviewing and summarizing the relevant historical research and data, we select the manufacturing enterprises of Shenzhen and Shanghai A-share manufacturing enterprises in 2014-2015 as samples, select earnings per share, dividend payment rate, Such variables as employee compensation, employee shareholding ratio, sales cost rate, number of employees employed, donation rate, asset tax, disclosure of environmental protection report, scale of enterprise and so on are classified by principal component analysis. Four new variables, economic responsibility, legal liability, ethical responsibility and charitable liability, are put forward, and the four new factors are empirically studied by using multiple linear regression model. This paper analyzes the relationship between social responsibility and corporate performance under the shared development concept. The results show that there is a positive correlation between corporate performance and the four new factors under the shared development concept. This conclusion can provide a reference for enterprises how to deal with the relationship between performance improvement and social responsibility performance, and has a strong practical significance. This paper also explores the differences between social responsibility and social responsibility in a broad sense under the concept of shared development.
【学位授予单位】：贵州财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F425;F406.7;F270

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