基于企业生命周期的我国汽车行业社会责任与企业价值相关性研究

发布时间：2018-01-06 06:08

本文关键词：基于企业生命周期的我国汽车行业社会责任与企业价值相关性研究　出处：《西北大学》2013年硕士论文　论文类型：学位论文

【摘要】：我国汽车行业经过近几十年的快速发展,产销规模已跃居世界前列,在我国国民经济持续增长的过程之中起到了巨大的拉动作用。随着企业社会责任理念的引入,企业履行社会责任已成为广大社会公众关心的热门话题,更有学者指出中国企业将面临一场“责任风暴”。研究我国汽车行业企业社会责任与企业价值的关系,对于我国汽车企业主动履行社会责任,提升企业价值具有重要的意义。本文以汽车类上市公司为研究样本,从企业生命周期的视角出发,对汽车行业企业社会责任与企业价值之间的关系进行实证研究。首先,本文对企业社会责任、企业价值等概念进行了界定,并对国内外研究企业社会责任与企业价值、企业绩效的相关文献进行了回顾；其次,对我国汽车行业履行企业社会责任的现状进行了分析,指出了我国汽车行业履行社会责任面临的问题；然后,构建企业生命周期、企业社会责任、企业价值指标体系,运用描述统计分析和多元回归分析方法,分别对企业生命周期各阶段的企业社会责任与企业价值关系进行实证研究；最后,得出研究结论,并从企业社会责任意识、企业发展阶段、员工、供应商、社会公益、企业社会责任报告等角度出发,为汽车类上市公司合理履行企业社会责任,提升企业价值,提出对策和建议。
[Abstract]:China's auto industry after the rapid development in recent decades, the production scale has leapt to the forefront of the world, in the process of China's national economy continued to grow in the play a tremendous role in boosting. With the introduction of the concept of corporate social responsibility, corporate social responsibility has become a social hot topic of public concern, more scholars have pointed out that Chinese the enterprise will face a "accountability storm". Research on the relationship between China's automobile industry corporate social responsibility and corporate value, for China's automobile enterprises actively fulfill their social responsibilities, has important significance to enhance enterprise value.
In this paper, automotive listed companies as research samples, starting from the perspective of enterprise life cycle, an empirical study on the relationship between the automobile industry corporate social responsibility and corporate value. First of all, this paper on corporate social responsibility, the concept of enterprise value are defined, and the domestic and foreign research of corporate social responsibility and corporate value, literature enterprise performance reviews; secondly, the current situation of China's automobile industry to fulfill corporate social responsibility are analyzed, pointed out the problems of social responsibility performance of China's automobile industry; then, constructs the enterprise life cycle, corporate social responsibility, the value of the index system of the enterprise, using descriptive statistical analysis and multiple regression analysis method for empirical study of corporate social responsibility and the various stages of the enterprise life cycle value; finally, draw conclusions, and from the enterprise society From the perspective of responsibility, enterprise development stage, employees, suppliers, social welfare and corporate social responsibility report, this paper puts forward countermeasures and suggestions for automotive listed companies to fulfill CSR and enhance their value.

【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F270;F426.471

【参考文献】