我国医药生物企业社会责任与财务绩效的关系研究

发布时间：2018-04-23 19:45

本文选题：利益相关者 + 企业社会责任　；参考：《西南政法大学》2013年硕士论文

【摘要】：随着全球化浪潮的推进，企业社会责任的社会能见度日益提高。至今企业社会责任国际论坛已经举办七届，自愿发布企业社会责任报告的企业逐年增加，积极履行社会责任逐渐成为全球企业发展的最新趋势。然而，市场经济体制发展进程中，，企业如何从单纯追求利润最大化的主体，转向富有社会责任的经济主体，在投资中讲求社会责任，是当前我国企业面临的一个重要课题。医药生物属于我国环保部规定的16类重污染行业之一，在环境保护、产品安全、社区关系等方面需要比其他行业承担更多的社会责任；同时，由于产业具有特殊性，产品具有重要性，在企业社会责任共性之外该行业还存在道德责任要求更高等特殊性。但是，在较多企业经营者看来，履行社会责任是一项成本投入，影响着企业的效益，收益小于成本甚至无收益的观点一直制约着企业对社会责任的履行强度。本文拟通过实证研究探究医药企业履行社会责任与财务绩效的相关性，指出企业对哪些维度的利益相关者履行社会责任能显著提高其财务绩效，并针对行业特殊性为其社会责任建设提供建议，以期促进医药生物企业更好的履行社会责任。本文首先围绕利益相关者的分维度视角和非等比权重两个方面，对企业社会责任与财务绩效关系的相关研究进行了综述。然后，根据文章的研究重点对企业社会责任理论、利益相关者理论作了阐述，其中包括企业社会责任的“金字塔模型”、“卡罗尔结构”以及利益相关者的界定和分类等内容。在研究方向和理论基础确定之后，选取了股东、债权人、供应商、员工、消费者、政府和社区七个维度构建了医药生物企业的社会责任评价体系，并针对考核要点和《医药行业确定了各维度的社会责任评价指标，提出假设，建立模型，通过相关性分析和多元回归分析对假设进行检验，得出研究结论：医药企业的股东责任、债权人责任、供应商责任、员工责任、政府责任、社区责任与企业财务绩效表现均为正相关，企业对这些维度的利益相关者承担社会责任能够帮助其提升财务绩效，而消费者责任与财务绩效之间是负相关的，但相关性不显著，这有可能与药品价格、药品目录受政府较多规制有关，其原因需要以后的研究进一步探讨。最后，结合研究结论，文章从“意识先行、战略紧随、行动贯彻”的基本原则出发，从强化意识、建立责任体系、编制责任报告，政府、媒体共同监督等方面提出构建市场内、市场间、市场外三股力量共趋共建的医药生物企业社会责任发展建议，以期为医药生物企业更好的履行社会责任提供方向，促进其持续、有序发展。
[Abstract]:With the development of globalization, the social visibility of corporate social responsibility is increasing. Up to now, the International Forum on Corporate Social responsibility has been held for seven sessions, and the number of enterprises voluntarily issuing CSR reports has increased year by year, and the active implementation of CSR has gradually become the latest trend in the development of global enterprises. However, in the course of the development of market economy system, it is an important task for enterprises in our country to seek social responsibility in investment from the main body that only pursues profit maximization to the economic subject full of social responsibility. Pharmaceutical biology belongs to one of the 16 kinds of heavy pollution industries stipulated by the Ministry of Environmental Protection of our country. It needs more social responsibility than other industries in environmental protection, product safety, community relations, etc. At the same time, because of the particularity of the industry, Besides the commonness of corporate social responsibility, the industry also has the particularity of higher moral responsibility. However, in the view of more enterprise managers, fulfilling social responsibility is a cost input, which affects the benefit of the enterprise, and the view that the income is less than the cost or even has no income has been restricting the performance intensity of the enterprise to the social responsibility. This paper intends to explore the correlation between the performance of social responsibility and financial performance of pharmaceutical enterprises through empirical research, and point out the dimensions to which stakeholders can significantly improve their financial performance. In order to promote the pharmaceutical and biological enterprises to fulfill their social responsibility better, suggestions are provided for the construction of social responsibility according to the particularity of the industry. This paper firstly summarizes the relationship between corporate social responsibility (CSR) and financial performance from the perspective of stakeholders' dimension and non-equal weight. Then, according to the focus of the article, the theory of corporate social responsibility and the theory of stakeholders are expounded, including the "pyramid model" of corporate social responsibility, "Carol structure" and the definition and classification of stakeholders. After the research direction and theoretical basis are determined, seven dimensions of shareholders, creditors, suppliers, employees, consumers, government and community are selected to construct the evaluation system of social responsibility of pharmaceutical and biological enterprises. According to the key points of examination and the evaluation index of social responsibility in the pharmaceutical industry, the hypothesis is put forward, the model is established, and the hypothesis is tested by correlation analysis and multivariate regression analysis. The conclusions are as follows: the shareholder responsibility, creditor responsibility, supplier responsibility, employee responsibility, government responsibility, community responsibility and financial performance of pharmaceutical enterprises are all positively correlated. Corporate social responsibility to stakeholders in these dimensions can help them to improve their financial performance, while consumer responsibility is negatively correlated with financial performance, but the correlation is not significant, which may be related to drug prices. The drug catalogue is regulated by the government, and the reasons need further study. Finally, combined with the conclusion of the study, the article starts from the basic principles of "consciousness first, strategy following closely, action carried out", and puts forward the construction of market from the aspects of strengthening consciousness, establishing responsibility system, compiling responsibility report, government and media supervision, etc. In order to provide a direction for pharmaceutical biological enterprises to fulfill their social responsibility better and to promote their sustainable and orderly development, the three forces outside the market have jointly established the development of social responsibility of pharmaceutical biological enterprises in the hope of providing a direction for the better performance of social responsibility of pharmaceutical and biological enterprises.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F270;F426.72

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