不同所有者权益下企业绩效社会责任的关系

发布时间：2018-05-28 18:29

本文选题：股权性质 + 所有者　；参考：《江苏科技大学》2017年硕士论文

【摘要】：近年来,随着国际经济形势的变化更迭,全球经济飞速发展,受文化、经济与环境等因素的影响,人们的思想观念也开始有了变化。社会上涌现大批积极的创业者,与此同时,各种类型企业层出不穷,正是因为竞争的激烈,企业经营的负面新闻也越来越多,比如“安然事件”、“毒奶粉事件”等。这些现象已经不局限于经营手段的不规范,更多的是涉及到广大消费者的生命安全问题,需要进行深刻反思和研究,如何权衡利益与责任?这就逐渐引出企业社会责任(CSR)这一概念,越来越多的学者对此也进行了深刻的研究。我国是以公有制为主体多种所有制经济共同发展的社会主义国家,根据国家性质,可以把企业分为国有控股企业和非国有控股企业,而在非国有控股企业中又可以细分为民营企业和外资企业。国有企业因为其控股股东的特殊性,成为所有企业的表率。那么国有企业是否能在保证盈利的同时履行其社会责任?民营和外资企业同样是否能在盈利的同时保证社会责任的履行情况?这是值得深入研究的问题。本文在借鉴和吸收国内外的研究方法和研究思路的基础上,结合中国资本市场流通的大背景和上市公司股权结构的实际情况来研究不同所有者权益下企业社绩效与社会责任的关系。研究中通过控股股东的性质将企业划分为国有企业、民营企业、外资企业这三种类型的企业。基于利益相关者的角度,首先选取了2013-2015年上市公司作为样本,通过球形检验对选取的数据进行主成分分析,验证选取指标的可操作性。再选取企业绩效作为自变量,企业社会责任作为因变量展开研究。由于企业绩效和社会责任的评价缺乏具体的指标,只是抽象概念,因此,本文在进行描述性分析、相关性分析和回归分析之前对企业绩效和社会责任的确定进行了评价体系的设计。为了使本文的研究更加具有现实意义,在实证研究最后通过具体的案例对上述结论进行进一步的验证。根据研究发现,三种类型的企业绩效与社会责任都呈正相关关系。根据最后的研究结果分别以国家、个人、社会、企业四个层面给出整体的指导,再针对不同企业给出相应的建议,帮助他们在提高企业绩效的同时,自觉加强企业社会责任的履行。
[Abstract]:In recent years, with the changes of the international economic situation and the rapid development of the global economy, people's ideas and ideas have also begun to change due to the influence of the factors such as culture, economy and environment. A large number of positive entrepreneurs emerge in the society, at the same time, various types of enterprises emerge in endlessly, it is precisely because of the fierce competition, the negative news of enterprise management is also more and more, such as "Enron incident", "toxic milk powder incident" and so on. These phenomena are not limited to the non-standard business means, more is related to the safety of the lives of the vast number of consumers, the need for in-depth reflection and research, how to balance interests and responsibilities? This gradually leads to the concept of CSR (CSR), which has been deeply studied by more and more scholars. China is a socialist country with the public ownership as the main body and the economy of various forms of ownership developing side by side. According to the nature of the state, enterprises can be divided into state-owned holding enterprises and non-state-owned holding enterprises. And in non-state-owned enterprises can be subdivided into private enterprises and foreign-funded enterprises. Because of the particularity of its controlling shareholders, state-owned enterprises become the example of all enterprises. So can state-owned enterprises fulfill their social responsibilities while ensuring profits? Whether the private and foreign enterprises can make profits while ensuring the performance of social responsibility? This is a problem worthy of further study. On the basis of drawing lessons from and absorbing the research methods and ideas at home and abroad, Based on the background of the circulation of Chinese capital market and the actual situation of the equity structure of listed companies, this paper studies the relationship between corporate social performance and social responsibility under different owners' rights and interests. Through the nature of controlling shareholders, the enterprises are divided into three types: state-owned enterprises, private enterprises and foreign-funded enterprises. Based on stakeholders' point of view, this paper firstly selects the listed companies from 2013 to 2015 as the sample, carries on the principal component analysis to the selected data through the sphere test, and verifies the maneuverability of the selected index. Then select corporate performance as independent variables, corporate social responsibility as dependent variables to carry out the study. Because the evaluation of corporate performance and social responsibility is lack of specific indicators, only abstract concept, therefore, this paper is carrying out descriptive analysis, The evaluation system of corporate performance and social responsibility is designed before correlation analysis and regression analysis. In order to make the study of this paper more practical significance, in the end of the empirical study through specific cases to further verify the above conclusions. According to the study, three types of corporate performance and social responsibility are positively correlated. According to the results of the final study, the overall guidance is given at the four levels of country, individual, society and enterprise, and then the corresponding suggestions are given to different enterprises to help them improve their enterprise performance at the same time. Consciously strengthen the implementation of corporate social responsibility.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F270;F275

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