制造业上市企业社会责任与政府补助的相关性研究
发布时间：2019-06-25 17:51
【摘要】：制造业是一个国家经济发展的基石，不仅为各行各业的发展提供必需的材料和工具，也是高新技术发展的原动力和载体。2008年金融风暴以来，制造业的发展受到了前所未有的挑战。在企业面对经营困境时，政府对国民经济的支柱产业制造业给予了大力的补助，然而，通过对比上市制造业企业的财务报表发现，各个企业获取补助的金额存在着较大的差异。随着对企业社会责任认识的深入，人们对企业承担社会责任的期望越来越多，社会各界对承担社会责任多的企业给予好评，这在舆论上对政府补助行为产生了积极的引导作用；同时，企业承担的社会责任与政府政绩指标考核、社会目标实现存在相关性，因此，企业社会责任可能在某种程度上对政府补助额存在着影响。针对这些问题，本文以企业社会责任理论为基础，将制造业企业社会责任量化，并运用回归分析和结构方程模型，研究制造业企业社会责任对政府补助的影响。 第一章为导论，主要阐述本文选题的背景、研究的目的与意义、研究的思路与方法、相关文献述评，并指出本研究可能的创新点和不足之处。第二章为基础理论分析，在总结以往学者对企业社会责任概念和维度相关研究的基础上，以“企业公民”理论为基础，对企业社会责任维度做界定；同时对企业政府补助的相关概念进行明确。第三章为企业社会责任和非社会责任具体指标的构建。第四章和第五章为论文的核心部分。其中，第四章运用回归分析、结构方程模型，分析了制造业企业社会责任与政府补助的相关性及补助效果，结果显示，对于整体制造业企业而言，企业所承担的社会责任越大，获得的政府补助愈多；政府补助对提高制造业企业的经营效益并无明显的作用。第五章分析了不同所有制企业的社会责任与政府补助的相关性及补助效果。分析结果显示：政府在发放补助时，对国有企业的考察指标会更加广泛和全面，但是就考察力度而言，民营企业对政府补助的影响要大于国有企业；就补助效果而言，政府补助对国有制造业企业的经营效益有着显著的提高作用，然而民营企业因接受政府补助所产生的偷懒寻租行为、企业的规模效益递减等不良现象，导致了民营企业政府补助利用的低效性。第六章根据理论与实证分析的结果，得出本文研究结论建议。根据研究结论，本文提出了完善制造业企业社会责任指标考察体系，完善对制造业企业的补助方案并建立完善的补助效果反馈机制的建议。 本文的结果表明，总体而言，随着企业社会责任理论的发展，，政府和社会各界在逐渐的加强和重视对制造业企业的考察，企业社会责任指标已经成为政府补助的重要影响因素，但从不同所有制企业的考察力度来看，政府对国有企业的社会责任指标的考察力度远远小于民营企业，因此，政府需要加强对国有企业的考察力度；而从企业社会责任的单项指标来看，政府往往只关注与自己政绩相关的企业社会责任指标，这不利于企业形成完善的社会责任意识，因此，政府需要建立一套完善的社会责任指标考察体系。另外从补助效果来看，政府给予制造业企业的补助并未有效的改善企业的经营业绩，因此，政府应该建立全面的补助效果反馈机制，通过对政府补助的事前、事中、事后的反馈和监督，才能使得补助最高效地得到利用。
[Abstract]:Manufacturing is the cornerstone of a country's economic development, not only provides the necessary materials and tools for the development of all kinds of industries, but also the motive force and carrier of high-tech development. Since the financial crisis in 2008, the manufacturing industry has been faced with unprecedented challenges. In the face of the business dilemma, the government has given a strong subsidy to the pillar industry manufacturing industry of the national economy. However, through the comparison of the financial statements of the listed manufacturing enterprises, there is a large difference in the amount of the subsidy for each enterprise. With the deep understanding of corporate social responsibility, people's expectation of social responsibility for enterprises is more and more, and the society of all walks of life has high praise for enterprises with social responsibility, which has a positive guiding effect on government subsidies in public opinion; and at the same time, The social responsibility of the enterprise is related to the assessment of the government performance indicators and the realization of the social goals. Therefore, the social responsibility of the enterprise may have a certain effect on the government subsidies. In view of these problems, this paper, based on the theory of corporate social responsibility, quantifies the social responsibility of manufacturing enterprises, and uses the regression analysis and structural equation model to study the effect of the social responsibility of manufacturing enterprises on the government subsidies. The first chapter is an introduction, mainly expounds the background, purpose and significance of the study, the thought and method of the research, the review of the relevant literature, and points out the possible innovation points and shortcomings of this study. The second chapter is the basic theory analysis, on the basis of summarizing the research on the concept and dimension of corporate social responsibility in the past, on the basis of the "enterprise citizen" theory, the definition of the social responsibility dimension of the enterprise is made, and the related concept of the government subsidy of the enterprise is also discussed. The third chapter is the structure of the specific indicators of corporate social responsibility and non-social responsibility. Construction. Chapter IV and chapter V are the core of the paper The fourth chapter uses the regression analysis and the structural equation model to analyze the correlation between the social responsibility of the manufacturing enterprise and the government subsidy and the effect of the subsidy. The result shows that the higher the social responsibility of the enterprise, the more the government subsidy is obtained for the whole manufacturing enterprise. The government subsidy has no obvious effect on the improvement of the operation efficiency of the manufacturing enterprises The fifth chapter analyses the relationship between the social responsibility of different ownership enterprises and the government subsidy and the subsidy effect. The results of the analysis show that the government is more extensive and comprehensive to the state-owned enterprises when the subsidy is issued, but the effect of the private enterprises on the government subsidies is greater than that of the state-owned enterprises. On the other hand, the government subsidies have a significant effect on the operation and benefit of the state-owned manufacturing enterprises. However, the low-efficiency of the government subsidies of the private enterprises is caused by the bad phenomena such as the lazy rent-seeking behavior generated by the government subsidies and the decline of the scale-benefit of the enterprises. The sixth chapter is based on the results of the theory and the empirical analysis, and draws the conclusion of this paper. On the basis of the conclusion of the research, this paper puts forward the system of improving the social responsibility index of the manufacturing enterprise, perfecting the subsidy scheme to the manufacturing enterprise and establishing a perfect feedback mechanism for the subsidy effect. The results of this paper show that, with the development of the theory of corporate social responsibility, the government and the society have gradually strengthened and attached importance to the research of manufacturing enterprises, and the index of corporate social responsibility has become an important shadow of government subsidies. In the light of the factors, the government's research on the social responsibility index of the state-owned enterprises is far less than that of the private enterprises, so the government needs to strengthen the investigation of the state-owned enterprises, and the individual fingers from the corporate social responsibility On the other hand, the government often pays attention to the corporate social responsibility index related to its performance, which is not conducive to the formation of a perfect sense of social responsibility. Therefore, the government needs to set up a complete set of social responsibility index. In addition, from the effect of the subsidy, the subsidy of the government to the manufacturing enterprise does not effectively improve the operation performance of the enterprise. Therefore, the government should establish a comprehensive subsidy effect feedback mechanism, and through the prior, middle and post feedback of the government subsidies and supervision, so that the benefits can be obtained most efficiently
【学位授予单位】：西北农林科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.4;F270;F424
本文编号：2505877
[Abstract]:Manufacturing is the cornerstone of a country's economic development, not only provides the necessary materials and tools for the development of all kinds of industries, but also the motive force and carrier of high-tech development. Since the financial crisis in 2008, the manufacturing industry has been faced with unprecedented challenges. In the face of the business dilemma, the government has given a strong subsidy to the pillar industry manufacturing industry of the national economy. However, through the comparison of the financial statements of the listed manufacturing enterprises, there is a large difference in the amount of the subsidy for each enterprise. With the deep understanding of corporate social responsibility, people's expectation of social responsibility for enterprises is more and more, and the society of all walks of life has high praise for enterprises with social responsibility, which has a positive guiding effect on government subsidies in public opinion; and at the same time, The social responsibility of the enterprise is related to the assessment of the government performance indicators and the realization of the social goals. Therefore, the social responsibility of the enterprise may have a certain effect on the government subsidies. In view of these problems, this paper, based on the theory of corporate social responsibility, quantifies the social responsibility of manufacturing enterprises, and uses the regression analysis and structural equation model to study the effect of the social responsibility of manufacturing enterprises on the government subsidies. The first chapter is an introduction, mainly expounds the background, purpose and significance of the study, the thought and method of the research, the review of the relevant literature, and points out the possible innovation points and shortcomings of this study. The second chapter is the basic theory analysis, on the basis of summarizing the research on the concept and dimension of corporate social responsibility in the past, on the basis of the "enterprise citizen" theory, the definition of the social responsibility dimension of the enterprise is made, and the related concept of the government subsidy of the enterprise is also discussed. The third chapter is the structure of the specific indicators of corporate social responsibility and non-social responsibility. Construction. Chapter IV and chapter V are the core of the paper The fourth chapter uses the regression analysis and the structural equation model to analyze the correlation between the social responsibility of the manufacturing enterprise and the government subsidy and the effect of the subsidy. The result shows that the higher the social responsibility of the enterprise, the more the government subsidy is obtained for the whole manufacturing enterprise. The government subsidy has no obvious effect on the improvement of the operation efficiency of the manufacturing enterprises The fifth chapter analyses the relationship between the social responsibility of different ownership enterprises and the government subsidy and the subsidy effect. The results of the analysis show that the government is more extensive and comprehensive to the state-owned enterprises when the subsidy is issued, but the effect of the private enterprises on the government subsidies is greater than that of the state-owned enterprises. On the other hand, the government subsidies have a significant effect on the operation and benefit of the state-owned manufacturing enterprises. However, the low-efficiency of the government subsidies of the private enterprises is caused by the bad phenomena such as the lazy rent-seeking behavior generated by the government subsidies and the decline of the scale-benefit of the enterprises. The sixth chapter is based on the results of the theory and the empirical analysis, and draws the conclusion of this paper. On the basis of the conclusion of the research, this paper puts forward the system of improving the social responsibility index of the manufacturing enterprise, perfecting the subsidy scheme to the manufacturing enterprise and establishing a perfect feedback mechanism for the subsidy effect. The results of this paper show that, with the development of the theory of corporate social responsibility, the government and the society have gradually strengthened and attached importance to the research of manufacturing enterprises, and the index of corporate social responsibility has become an important shadow of government subsidies. In the light of the factors, the government's research on the social responsibility index of the state-owned enterprises is far less than that of the private enterprises, so the government needs to strengthen the investigation of the state-owned enterprises, and the individual fingers from the corporate social responsibility On the other hand, the government often pays attention to the corporate social responsibility index related to its performance, which is not conducive to the formation of a perfect sense of social responsibility. Therefore, the government needs to set up a complete set of social responsibility index. In addition, from the effect of the subsidy, the subsidy of the government to the manufacturing enterprise does not effectively improve the operation performance of the enterprise. Therefore, the government should establish a comprehensive subsidy effect feedback mechanism, and through the prior, middle and post feedback of the government subsidies and supervision, so that the benefits can be obtained most efficiently
【学位授予单位】：西北农林科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.4;F270;F424
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