食品行业企业社会责任与企业绩效的关联性研究

发布时间：2018-04-04 10:36

本文选题：食品行业上市公司　切入点：企业社会责任　出处：《西南大学》2013年硕士论文

【摘要】：近年来,食品行业质量安全问题频频发生,由此引发的企业社会责任履行问题引起了学术界和社会大众的广泛关注。随着20世纪90年代我国学术界对企业社会责任的开始关注,鉴于国内外食品安全问题不断发生,并且企业也没有从根本上认识到履行自身社会责任的重要性这一现象,学术界逐渐关注企业的社会责任和绩效之间的关联关系的研究,从定性和定量视角给予企业导向作用。虽然社会大众对企业社会责任的概念意识逐渐清晰起来,但如何使得企业主动去履行这些社会责任,即从根本上认识到社会责任的重要性并主动地承担自身的社会责任还是目前社会责任顺利履行的主要难点所在。本文正是把握了企业最大化追逐盈利目标这一特征,从实证数据进行分析来定量考察企业的社会责任和绩效的关联关系及因果关系,让企业认识到其自身社会责任的履行与其企业绩效有很大的关联性,让企业看到所付出成本与所获得效益的配比性,进而去积极主动履行自身的社会责任,为我国社会责任推进机制的建设贡献力量。食品安全事件下,社会大众对企业发出了呼声,政府对企业出台了政策,但是企业在被动履行社会责任时,更多关注的还是社会责任履行是否与其企业绩效有关联性,如果有关联,是正向,还是负向,相关度又是多少?本文从研究文献综述和理论层面进行了分析：企业履行了对股东的社会责任,与投资者建立良好的合作关系,可以获得股东的长期投资；企业履行了对债权人的社会责任,与债权人建立良好的合作关系,可以拥有更多的筹资渠道；企业履行了对供应商的责任,与供应商建立良好的合作关系,可以获得更低的还款折扣和良好的信誉额度；企业履行了对员工的社会责任,与员工建立良好的合作关系,可以获得员工主观能动性的有效发挥；企业履行了对政府和社会公益的社会责任,与政府和社区建立良好的合作关系,可以获得公共服务的可持续提供。从企业财务资源的角度出发,企业履行了对各利益相关者的社会责任,那么企业就要付出更多的财务成本来维持这些社会活动,这样必定会给企业造成资金流上的巨大压力,因此,企业经营业绩良好是企业能主动履行社会责任的物质保证。因此,从理论层面上,企业的社会责任与企业的绩效是双向的并且是正向相关的关系,二者互为因果关系,实现了良性循环的局面。在实证层面上,本文基于利益相关者的视角,本文针对食品行业上市公司对企业的社会责任进行了评价,选取了这31家企业连续3年的相关数据,并在此基础上,作了简单的回归分析,结果也表明,所选取的企业中,大多数企业的社会责任各变量与当期的企业绩效变量间出现正相关关系,并且从总体结果来看,企业社会责任各衡量变量对企业绩效各衡量变量的影响程度要大于企业绩效对企业社会责任的影响程度。其中,衡量企业绩效的指标不管是总资产收益率还是净资产收益率都与当期的股东支付率、收入税费率以及资产负债率的相关度较高,即结果表明,企业绩效的好坏与企业履行对股东、债权人以及政府社会责任的结果关联性较大,企业绩效与企业社会责任的其他变量间的相关程度并不是很显著。纵观3年数据的分析结果,除了一些不显著的关联关系之外,相对来说相关度高一点的研究变量的回归系数大部分为正值,并且相关度较为显著,说明企业的社会责任对企业绩效的影响,以及企业绩效对企业社会责任的影响,均为正向关系。最后,本文基于我国国情对构建中国特色化的企业社会责任提出了一些政策建议,如及时构建起符合我国国情和发展水平的企业社会责任研究数据参考平台、完善我国有关企业社会责任的法律体系建设、规范企业的经营管理模式、强化公众的社会责任意识、建立健全的社会责任信用体系等。
[Abstract]:In recent years, the quality and safety of food industry problems occurred frequently, which caused the corporate social responsibility has aroused widespread concern in academia and the public. With the 1990s Chinese academic circles began to pay attention to corporate social responsibility, in view of international and domestic food safety problems continue to occur, and the importance of enterprise can not fundamentally realize performance the social responsibility of this phenomenon, the academic circles gradually focus on the relationship between corporate social responsibility and performance, given the role of enterprise oriented from qualitative and quantitative perspectives. Although the concept of corporate social responsibility consciousness of the public gradually clear up, but how to make the enterprises to take the initiative to fulfill the social responsibility, that is fundamentally to recognize the importance of social responsibility and take the initiative to assume their social responsibility is the social responsibility of the successful performance of the main The difficulty of this paper. This is precisely grasp the characteristics of enterprise pursuit maximum profit target, carries on the analysis to the quantitative study of corporate social responsibility and performance relationship and causal relation from empirical data, allow enterprises to realize their own social responsibility and corporate performance have great relevance, allow enterprises to see the cost with the obtained ratio of benefit, and to actively fulfill its social responsibility, to contribute to social responsibility in our country to promote the mechanism construction.
Food safety incidents, the public gave voice to the enterprise, the government introduced the policy of enterprises, but enterprises in the passive social responsibility, still pay more attention to social responsibility and enterprise performance relationship, if there is correlation, positive, or negative correlation, and this paper is how much? From the analysis of literature review and theoretical aspects: the enterprises to fulfill the social responsibility to shareholders, establish good cooperation relationship with investors, shareholders can obtain long-term investment; enterprises to fulfill the social responsibility of the creditors, establishing good relations with creditors, will have more financing channels; the enterprises to fulfill the responsibility of the supplier and establish a good cooperative relationship with suppliers, we can get a lower discount repayment and good credit; the enterprises to fulfill the social responsibility of the staff, and staff Work to establish good relations of cooperation, can get effective play to their subjective initiative; the government and the enterprises to fulfill the social welfare social responsibility, establish a good working relationship with the government and the community, can provide sustainable access to public services. From the view of enterprise financial resources angle, enterprise to its stakeholders social responsibility, so enterprises must pay more financial cost to maintain these social activities, it will cause great pressure on the flow of funds to the enterprise, therefore, good business performance is the main dynamic enterprise can guarantee to fulfill the social responsibility of the material. Therefore, from the theoretical level, social responsibility and corporate performance is bidirectional and is positive correlation, reciprocal causation relationship between the two, to achieve a virtuous circle of the situation. In the empirical aspect, this paper based on the perspective of stakeholders, According to the social responsibility of listed companies of food industry enterprises were evaluated, selected data of the 31 enterprises for 3 consecutive years, and on this basis, a simple regression analysis, the results also show that the selected enterprises, there is a positive correlation between the variables of corporate performance variables of social responsibility and the current most the enterprise, and from the overall results, the measure of corporate social responsibility impact variables on firm performance than the variable measure of enterprise performance impact on corporate social responsibility. The measure of corporate performance indicators of whether the rate of return on total assets or net assets income rate and current shareholders pay rate the rate of income tax, and the rate of assets and liabilities related to a higher degree, the results show that the quality and performance of enterprise performance for shareholders, creditors and the government social responsibility Association The correlation between other variables of corporate performance and corporate social responsibility and the analysis results are not very significant. Throughout the 3 years of data, in addition to some relationship is not significant, relatively high correlation coefficient of regression variables at the most positive, and the correlation is significant, that influence the enterprise the social responsibility of the enterprise performance, enterprise performance and the influence of corporate social responsibility, have a positive relationship.
Finally, this article is based on China's conditions of corporate social responsibility to the construction characteristics of the Chinese puts forward some policy recommendations, such as to build data for the study of corporate social responsibility platform reference to China's national conditions and development level, to improve the legal system construction of China's corporate social responsibility, standardize enterprise management pattern, strengthen the public the sense of social responsibility, establish and perfect the social responsibility of the credit system.

【学位授予单位】：西南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F272.5;F270;F426.82

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