中国食品行业企业社会责任影响因素研究
发布时间：2019-06-02 13:02
【摘要】：在全球化加速渗透和可持续发展理念不断深入的大环境大趋势下,企业社会责任(Corporate Social Responsibility,以下简称CSR)已成为学术界和实践界关注的焦点。已有越来越多的企业把CSR和商业道德纳入到公司的战略规划中。积极主动承担社会责任,是社会发展对企业和企业家的要求,也是推动企业持续发展和成功的核心战略。改革开放后,中国食品行业发展快速,对经济增长的贡献率逐年加大,但由于二准入门槛低等原因,食品企业数量多、规模小、分布散、集约化程度不高,自身质量安全管理能力较低。商家道德水准的低下,监管部门监管不力,中国食品安全问题不断,公众对食品企业失去了信心,中国食品行业在国际上的声誉也严重受损。国以民为本,民以食为天,食品安全问题凸显了我国食品企业的社会责任缺失问题。因此,不管是从关心民生权益,还是促进企业的发展来说,中国食品行业企业社社会责任的探讨和推进都具有重要意义。 基于此背景,本论文在对前人企业社会责任的学术成果进行梳理后,遵循发现问题、分析问题、解决问题的总体思路对中国食品行业企业社会责任的影响因素进行研究。本文结合了定性与定量分析方法,根据企业社会责任理论,可持续发展理论,利益相关者理论,委托代理理论和规制理论,在借鉴国外学者有关食品行业社会责任的研究成果的基础上,构建了企业、政府和非政府的三方分析框架；接着,本文第三章对当今中国食品安全问题泛滥,食品企业社会责任缺失的现象进行剖析和总结,厘清中国食品行业企业社会责任担当中现存问题,从企业、政府和社会方面分析探寻责任缺失的原因：在第四章,本文以案例分析的方法讨论了雀巢、嘉吉和三得利三个企业的CSR实践,然后用对比研究的方法,从企业,政府和非政府三个方面对欧盟、美国、日本三个国家和组织在企业社会责任推进中的经验进行总结；第五章根据前文的理论分析结果和实践经验总结,作者从国泰安数据库及上市公司年报中搜集整理了2010年中国食品饮料行业67家上市公司的数据,从利益相关者理论出发,在企业价值与企业社会绩效正相关的假定下,以CSR为被解释变量,以公司管理效率(管理费用/主营业务收入),盈利能力(资产利润率),员工素质(全员劳动效率),公众压力(净利润/主营业务收入)为解释变量,选取企业性质,企业规模为控制变量,建立假设,进行多元回归分析,检验各解释变量与被解释变量之间关系大小,检验假设,并对分析结果进行讨论。 经过理论分析,对比研究和实证分析,本文得出以下结论： (1)食品安全是食品企业CSR内容的核心和关键,是食品企业生存和发展的第一要任。同时食品行业的CSR并不局限于食品安全,它是基于整个食品供应链的责任,涵盖了各个利益相关者的利益； (2)非政府组织是CSR推进的重要力量,但是在中国还比较欠缺。食品行业CSR的推进是企业、政府和非政府组织三方力量制衡与协作的结果,各方在不同的经济发展阶段,要扮演好自己的角色； (3)食品企业的管理能力、员工素质、盈利能力及面临的公众压力影响着中国食品行业CSR的推进力度。企业需要在这些方面予以改进和提高以提高CSR水平。 结合实际,根据结论,本文从企业、政府和非政府组织三个方面分别提出了具体的对策,建议企业、政府和非政府组织三方力量要相互协作和配合,共同致力于构建一个高效稳定的食品企业社会责任推进机制,降低民众对食品安全和食品企业社会责任缺失的忧虑。本文提出的三方理论分析框架和推进机制是本文可能的创新之处。
[Abstract]:Corporate social responsibility (CSR) has become the focus of the academic and practical circles under the great environment and great trend of the deepening of the concept of accelerated infiltration and sustainable development of globalization. More and more companies have incorporated CSR and business ethics into the company's strategic planning. The proactive assumption of social responsibility is the social development's demand for enterprises and entrepreneurs, as well as the core strategy to promote the continuous development and success of the enterprise. After the reform and opening-up, China's food industry has developed rapidly and the contribution rate to economic growth has increased year by year, but because of the low threshold of two-entry, the number of food enterprises is small, the scale is small, the distribution is scattered, the degree of intensification is not high, and the self-quality safety management capacity is low. The low level of the merchant's morality, the weak supervision of the supervision department, the problem of China's food safety, the public's confidence in the food enterprise, and the international reputation of the Chinese food industry is also seriously damaged. On the basis of people-based and people-based, food safety issues highlight the problem of social responsibility of food enterprises in our country. Therefore, it is of great significance for the discussion and promotion of the social responsibility of the Chinese food industry enterprise, whether it is from the interest of the people's livelihood or the development of the enterprise. Based on this background, this paper, after combing the academic achievements of the former corporate social responsibility, follows the problems of the discovery, the analysis of the problems and the overall way of solving the problems, and then studies the influence factors of the social responsibility of the Chinese food industry. In this paper, the method of qualitative and quantitative analysis is combined with the theory of corporate social responsibility, the theory of sustainable development, the theory of stakeholder, the theory of agency and the theory of regulation. The three-party analysis framework of the industry, the government and the non-governmental organization; then, the third chapter of this article analyzes and summarizes the problems of food safety in China and the lack of the social responsibility of the food enterprises, and clarifies the existing problems in the social responsibility of the Chinese food industry, and from the enterprise The paper discusses the reasons for the loss of responsibility in the industry, government and society: in the fourth chapter, the paper discusses CSR practice of three enterprises of Nestle, Jiji and Sanhe, and then uses the method of comparative study to study the EU and the beauty from the three aspects of the enterprise, the government and the non-governmental. A summary of the experience of the three countries and organizations of Japan in the promotion of corporate social responsibility; the fifth chapter is based on the previous theoretical analysis and the total practical experience In the paper, the author collected the data of 67 listed companies in China's food and beverage industry in 2010 from the database of Taian and the annual report of the listed company, and based on the theory of the stakeholders, the CSR is interpreted as the subject of the positive correlation between the value of the enterprise and the social performance of the enterprise. Quantity, in terms of company management efficiency (management expenses/ main business income), profitability (asset profit rate), employee quality (total labor efficiency), public pressure (net profit/ main business income) as the explanatory variable, select the nature of the enterprise, the enterprise scale is the control variable, and establish the leave Set up, perform multiple regression analysis, examine the relationship between each interpretation variable and the interpreted variable, check the hypothesis, and discuss the result of the analysis On the basis of theoretical analysis, comparative study and empirical analysis, this paper concludes that Conclusion: (1) Food safety is the core and key of the content of the food enterprise's CSR, and it is the survival and development of the food enterprise At the same time, the food industry's CSR is not limited to food safety, which is based on the entire food supply chain, covering the various benefits The interests of the Commissioner; (2) the non-governmental organization is an important force for CSR, but in China is also deficient. The promotion of the CSR in the food industry is the result of the balance and collaboration of the three-party power of the enterprise, the government and the non-governmental organization, and the parties will play the role in different economic development stages A good acting role; (3) a food enterprise. The ability to manage, the quality of the staff, the profitability and the public pressure are affecting the food line in China The industry's CSR is being advanced. The business needs to be improved and improved in these respects In order to raise the level of the CSR, according to the conclusion, the paper puts forward the concrete countermeasures from the three aspects of the enterprise, the government and the non-governmental organization, and suggests that the enterprise, the government and the non-governmental organization The party's strength is to work together and cooperate to build a high-efficiency and stable social responsibility-promoting mechanism for food enterprises, to reduce the population's food safety and food The concern of the lack of corporate social responsibility. The three-party theory analysis framework and the propelling machine proposed in this pape
【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】：F270;F426.82
[Abstract]:Corporate social responsibility (CSR) has become the focus of the academic and practical circles under the great environment and great trend of the deepening of the concept of accelerated infiltration and sustainable development of globalization. More and more companies have incorporated CSR and business ethics into the company's strategic planning. The proactive assumption of social responsibility is the social development's demand for enterprises and entrepreneurs, as well as the core strategy to promote the continuous development and success of the enterprise. After the reform and opening-up, China's food industry has developed rapidly and the contribution rate to economic growth has increased year by year, but because of the low threshold of two-entry, the number of food enterprises is small, the scale is small, the distribution is scattered, the degree of intensification is not high, and the self-quality safety management capacity is low. The low level of the merchant's morality, the weak supervision of the supervision department, the problem of China's food safety, the public's confidence in the food enterprise, and the international reputation of the Chinese food industry is also seriously damaged. On the basis of people-based and people-based, food safety issues highlight the problem of social responsibility of food enterprises in our country. Therefore, it is of great significance for the discussion and promotion of the social responsibility of the Chinese food industry enterprise, whether it is from the interest of the people's livelihood or the development of the enterprise. Based on this background, this paper, after combing the academic achievements of the former corporate social responsibility, follows the problems of the discovery, the analysis of the problems and the overall way of solving the problems, and then studies the influence factors of the social responsibility of the Chinese food industry. In this paper, the method of qualitative and quantitative analysis is combined with the theory of corporate social responsibility, the theory of sustainable development, the theory of stakeholder, the theory of agency and the theory of regulation. The three-party analysis framework of the industry, the government and the non-governmental organization; then, the third chapter of this article analyzes and summarizes the problems of food safety in China and the lack of the social responsibility of the food enterprises, and clarifies the existing problems in the social responsibility of the Chinese food industry, and from the enterprise The paper discusses the reasons for the loss of responsibility in the industry, government and society: in the fourth chapter, the paper discusses CSR practice of three enterprises of Nestle, Jiji and Sanhe, and then uses the method of comparative study to study the EU and the beauty from the three aspects of the enterprise, the government and the non-governmental. A summary of the experience of the three countries and organizations of Japan in the promotion of corporate social responsibility; the fifth chapter is based on the previous theoretical analysis and the total practical experience In the paper, the author collected the data of 67 listed companies in China's food and beverage industry in 2010 from the database of Taian and the annual report of the listed company, and based on the theory of the stakeholders, the CSR is interpreted as the subject of the positive correlation between the value of the enterprise and the social performance of the enterprise. Quantity, in terms of company management efficiency (management expenses/ main business income), profitability (asset profit rate), employee quality (total labor efficiency), public pressure (net profit/ main business income) as the explanatory variable, select the nature of the enterprise, the enterprise scale is the control variable, and establish the leave Set up, perform multiple regression analysis, examine the relationship between each interpretation variable and the interpreted variable, check the hypothesis, and discuss the result of the analysis On the basis of theoretical analysis, comparative study and empirical analysis, this paper concludes that Conclusion: (1) Food safety is the core and key of the content of the food enterprise's CSR, and it is the survival and development of the food enterprise At the same time, the food industry's CSR is not limited to food safety, which is based on the entire food supply chain, covering the various benefits The interests of the Commissioner; (2) the non-governmental organization is an important force for CSR, but in China is also deficient. The promotion of the CSR in the food industry is the result of the balance and collaboration of the three-party power of the enterprise, the government and the non-governmental organization, and the parties will play the role in different economic development stages A good acting role; (3) a food enterprise. The ability to manage, the quality of the staff, the profitability and the public pressure are affecting the food line in China The industry's CSR is being advanced. The business needs to be improved and improved in these respects In order to raise the level of the CSR, according to the conclusion, the paper puts forward the concrete countermeasures from the three aspects of the enterprise, the government and the non-governmental organization, and suggests that the enterprise, the government and the non-governmental organization The party's strength is to work together and cooperate to build a high-efficiency and stable social responsibility-promoting mechanism for food enterprises, to reduce the population's food safety and food The concern of the lack of corporate social responsibility. The three-party theory analysis framework and the propelling machine proposed in this pape
【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】：F270;F426.82
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