伊利股份社会责任对财务绩效的影响

发布时间：2018-05-15 10:28

本文选题：社会责任 + 财务绩效　；参考：《黑龙江八一农垦大学》2017年硕士论文

【摘要】：我国正处于工业化后期,到了发展中国家和发达国家的分界线上,但是我国企业社会责任评价机制并不完善,相关法律和政策的约束力也不强,企业对于履行社会责任的意识较为薄弱。企业在经营运行过程中更注重追求经济利益,如何使自己的利益最大化、提升财务绩效是当今企业更为关注的问题。因此,如果企业履行社会责任能够提升财务绩效,企业才会加以重视,积极承担企业社会责任,在满足各个利益相关者的需要的同时,财务绩效还能够帮助和完善我国社会责任评价体系的建立。所以,研究企业社会责任对财务绩效的影响,不仅可以为企业找到提升财务绩效的方式,还能够促进企业履行社会责任的积极性。本文选取伊利股份作为研究对象,根据利益相关者理论,将伊利股份履行社会责任的利益相关者界定为投资者、国家、消费者、供应商、员工、弱势与公益团体、环境。选取伊利股份对各个利益相关者的贡献率指标为自变量,选取总资产报酬率指标为因变量。通过描述性统计、相关性分析、多元回归分析,得出伊利股份承担投资者、消费者的责任对财务绩效显著正向影响;承担国家、供应商、弱势与公益团体的责任对财务绩效正向影响但不显著;承担员工的责任对财务绩效负向影响但不显著,承担环境的责任对财务绩效显著负向影响;根据多元回归分析结果,通过自变量随着时间的变化对财务绩效的影响进行分析。得出伊利股份履行社会责任对财务绩效有积极影响,提升企业社会责任的履行有利于企业可持续发展。
[Abstract]:China is in the late stage of industrialization, to the line between developing and developed countries, but the evaluation mechanism of corporate social responsibility in China is not perfect, and the binding force of relevant laws and policies is not strong. The awareness of corporate social responsibility is relatively weak. Enterprises pay more attention to the pursuit of economic interests in the process of operation, how to maximize their own interests, improve financial performance is a more concerned issue. Therefore, if the corporate social responsibility can improve the financial performance, the enterprise will pay attention to it, actively assume the corporate social responsibility, while meeting the needs of the various stakeholders at the same time, Financial performance can also help and improve the establishment of social responsibility evaluation system in China. Therefore, the study of the impact of corporate social responsibility on financial performance can not only find ways to improve financial performance for enterprises, but also promote the enthusiasm of enterprises to fulfill social responsibility. This paper selects Yili shares as the research object, according to the stakeholder theory, defines the stakeholders who fulfill the social responsibility of Yili shares as investors, countries, consumers, suppliers, employees, weak and public interest groups, environment. The contribution rate index of Erie shares to various stakeholders is chosen as independent variable, and the total asset return index is selected as dependent variable. Through descriptive statistics, correlation analysis and multiple regression analysis, it is concluded that the responsibility of Erie shares to investors and consumers has a significant positive impact on financial performance. The liability of weak and public interest groups has a positive effect on financial performance, but it has no significant effect on financial performance; the responsibility of undertaking employees has no significant negative impact on financial performance, and the responsibility of assuming the environment has a significant negative impact on financial performance; according to the results of multiple regression analysis, The influence of independent variables over time on financial performance is analyzed. Erie shares to fulfill social responsibility has a positive impact on financial performance, enhance corporate social responsibility performance is conducive to the sustainable development of enterprises.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.82;F270;F406.7

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