云南中烟企业社会责任评价研究
发布时间：2018-11-19 11:38
【摘要】：《烟草控制框架公约》从2003年通过到2005年正式生效,各国采取了一系列有效的控烟措施。随着控烟、禁烟呼声的高涨,以及多国提高烟草产品的消费税、加强对烟草产品的消费和广告营销等措施的监管,使得烟草企业在尴尬的境地中艰难前行。一方面,吸烟对人类的健康产生不良影响,产生的烟雾对环境产生不良影响；另一方面,烟草企业为国家提供税收,并且通过一系列活动来回馈社会,努力提升在公众心目中的形象。作为一种具有二重性的企业,烟草企业的社会责任值得我们深入研究。现代社会,人们越来越多的关注自己的健康,而烟草企业在现代社会处于很尴尬的境地,但是同时,烟草企业为国家的财政税收创造了巨额的利润,在某种程度上有一定存在的必要性。这两者是矛盾的,如何很好地去协调这一矛盾,是烟草企业所面临的严峻的问题。 国内外关于烟草企业社会责任的研究很多,但更多的还是从定性的角度去着手,并且很多研究都没有很强的针对性,使得烟草企业在如何更好地履行企业社会责任,尽好企业公民应尽的责任没有明确的、可供借鉴的方法和理论研究；此外,对于烟草企业所履行的社会责任有没有客观的评价方法?对于烟草企业的社会责任该如何去评价?评价指标体系如何指引烟草企业履行好社会责任?这些问题都在很大程度上影响着烟草企业的生存与发展。烟草的生存和发展在一定程度上受到很多问题的影响。 本文从云南中烟入手,着眼于云南中烟的生存和发展,利用微观分析与宏观分析相结合、系统分析、文献综合研究、比较研究等方法对国内外烟草企业社会责任评价研究的归纳与总结,构建企业社会责任评价指标体系。通过专家打分的形式来获取数据,用利益相关者理论、协同理论,结合国内外烟草企业履行社会责任的实际,提出了烟草企业社会责任评价指标体系,为烟草企业履行社会责任提供了一个新的视角。通过对数据进行层次分析对烟草企业履行社会责任给出具体的意见和建议,并且给后续的烟草企业社会责任研究提供借鉴。
[Abstract]:From the adoption of the Framework Convention on Tobacco Control in 2003 to the entry into force in 2005, many countries have adopted a series of effective tobacco control measures. With the rising demand of smoking control and ban, and the increase of consumption tax of tobacco products in many countries, and the strengthening of the supervision on the consumption and advertising of tobacco products, tobacco enterprises are struggling to move forward in an awkward situation. On the one hand, smoking has a negative impact on human health, the smoke generated by the adverse impact on the environment; On the other hand, tobacco companies provide tax revenue to the state, and through a series of activities to give back to society, trying to improve the image of the public. As a dual enterprise, the social responsibility of tobacco enterprises is worth our in-depth study. In modern society, people pay more and more attention to their own health, and tobacco enterprises are in an awkward position in modern society, but at the same time, tobacco enterprises have created huge profits for the state's fiscal and tax revenue. To some extent, there is a certain necessity. The two are contradictory. How to coordinate this contradiction well is a severe problem faced by tobacco enterprises. There are a lot of researches on tobacco corporate social responsibility at home and abroad, but more from a qualitative point of view, and many of the studies have no strong pertinence, which makes tobacco enterprises how to better fulfill corporate social responsibility. There is no clear method and theoretical research on the responsibility of corporate citizen which can be used for reference; In addition, is there an objective evaluation method for the social responsibility of tobacco enterprises? How to evaluate the social responsibility of tobacco enterprises? How does the evaluation index system guide tobacco enterprises to fulfill their social responsibility? These problems affect the survival and development of tobacco enterprises to a great extent. To some extent, the survival and development of tobacco are affected by many problems. This paper starts with Yunnan Zhongyan, focuses on the survival and development of Yunnan Zhongyan, combines micro analysis with macro analysis, system analysis, and literature synthesis study. This paper summarizes and summarizes the research on the social responsibility evaluation of tobacco enterprises at home and abroad by means of comparative study, and constructs the evaluation index system of corporate social responsibility. Through the form of scoring by experts to obtain data, using stakeholder theory, coordination theory, combined with the reality of domestic and foreign tobacco enterprises to fulfill their social responsibility, the evaluation index system of tobacco enterprises' social responsibility is put forward. It provides a new perspective for tobacco enterprises to fulfill their social responsibility. Through the hierarchical analysis of the data, the paper gives specific opinions and suggestions for tobacco enterprises to fulfill their social responsibility, and provides a reference for the follow-up research on the social responsibility of tobacco enterprises.
【学位授予单位】：昆明理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F270;F426.89
本文编号：2342201
[Abstract]:From the adoption of the Framework Convention on Tobacco Control in 2003 to the entry into force in 2005, many countries have adopted a series of effective tobacco control measures. With the rising demand of smoking control and ban, and the increase of consumption tax of tobacco products in many countries, and the strengthening of the supervision on the consumption and advertising of tobacco products, tobacco enterprises are struggling to move forward in an awkward situation. On the one hand, smoking has a negative impact on human health, the smoke generated by the adverse impact on the environment; On the other hand, tobacco companies provide tax revenue to the state, and through a series of activities to give back to society, trying to improve the image of the public. As a dual enterprise, the social responsibility of tobacco enterprises is worth our in-depth study. In modern society, people pay more and more attention to their own health, and tobacco enterprises are in an awkward position in modern society, but at the same time, tobacco enterprises have created huge profits for the state's fiscal and tax revenue. To some extent, there is a certain necessity. The two are contradictory. How to coordinate this contradiction well is a severe problem faced by tobacco enterprises. There are a lot of researches on tobacco corporate social responsibility at home and abroad, but more from a qualitative point of view, and many of the studies have no strong pertinence, which makes tobacco enterprises how to better fulfill corporate social responsibility. There is no clear method and theoretical research on the responsibility of corporate citizen which can be used for reference; In addition, is there an objective evaluation method for the social responsibility of tobacco enterprises? How to evaluate the social responsibility of tobacco enterprises? How does the evaluation index system guide tobacco enterprises to fulfill their social responsibility? These problems affect the survival and development of tobacco enterprises to a great extent. To some extent, the survival and development of tobacco are affected by many problems. This paper starts with Yunnan Zhongyan, focuses on the survival and development of Yunnan Zhongyan, combines micro analysis with macro analysis, system analysis, and literature synthesis study. This paper summarizes and summarizes the research on the social responsibility evaluation of tobacco enterprises at home and abroad by means of comparative study, and constructs the evaluation index system of corporate social responsibility. Through the form of scoring by experts to obtain data, using stakeholder theory, coordination theory, combined with the reality of domestic and foreign tobacco enterprises to fulfill their social responsibility, the evaluation index system of tobacco enterprises' social responsibility is put forward. It provides a new perspective for tobacco enterprises to fulfill their social responsibility. Through the hierarchical analysis of the data, the paper gives specific opinions and suggestions for tobacco enterprises to fulfill their social responsibility, and provides a reference for the follow-up research on the social responsibility of tobacco enterprises.
【学位授予单位】：昆明理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F270;F426.89
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