社会责任信息披露与公司绩效的关系研究

发布时间：2018-07-03 05:11

本文选题：公司社会责任 + 信息披露　；参考：《西安电子科技大学》2012年硕士论文

【摘要】：经济发展、环境保护和社会和谐是可持续发展的重要内容。企业传统的利润最大化目标,产生了一系列的社会问题,诸如环境污染、侵犯员工权益、产品质量不合格等,这使得企业受到强烈的社会抨击,严重影响到社会对企业的信任。企业也逐渐意识到不应该盲目追求利润最大化,而应该注意到企业的社会形象。随着我国对公司社会责任的日益重视,公司披露的社会责任信息将日益增加,公司社会责任信息披露研究的重要性将日益凸现。各国学者对于社会责任信息披露已经进行了多角度的研究,形成丰富的理论成果。我国的研究起步较晚,而且多是借鉴国外的研究成果,大多是进行社会责任信息披露的理论研究,实证研究相对较少,也没有进行深入、系统的研究。本文立足于我国中小企业板上市公司,采取规范研究与实证研究相结合的办法,结合我国企业社会责任信息披露特点和数据采集的可行性,自行构建了企业社会责任信息披露指数,对我国三百多家中小板上市公司社会责任信息披露的总体特征进行了描述性统计研究,并揭示了我国目前社会责任信息披露存在的问题。运用上市公司有关数据分析了我国社会责任信息披露的影响因素以及与公司绩效的相关性。最后,针对我国进行社会责任信息披露,对信息的提供者、监管者以及信息使用者提出了一些建议。本文共分为六部分。第一部分是绪论,主要介绍研究背景、目的及意义以及研究的方法,研究创新与不足。第二部分是文献综述与理论基础,回顾了国内外有关社会责任信息披露的研究成果以及相关理论。第三部分是社会责任信息披露概述,包括社会责任信息披露的指标体系,指数界定以及社会责任信息披露的形式,并对我国中小板上市公司社会责任信息披露现状进行了描述性统计分析。第四部分是社会责任信息披露的实证研究。第五部分是社会责任信息披露与公司绩效的实证研究。第六部分是对我国社会责任信息披露的建议。
[Abstract]:Economic development, environmental protection and social harmony are important contents of sustainable development. The traditional profit maximization goal of enterprises has produced a series of social problems, such as environmental pollution, infringing on employees' rights and interests, unqualified product quality and so on, which makes the enterprise be strongly criticized by society, which seriously affects the trust of the society to the enterprise. Enterprises also gradually realize that they should not blindly pursue profit maximization, but should pay attention to the social image of enterprises. With the increasing attention to corporate social responsibility in our country, the social responsibility information disclosed by companies will increase day by day, and the importance of the research on corporate social responsibility information disclosure will become increasingly prominent. Scholars all over the world have done many studies on social responsibility information disclosure, forming rich theoretical results. The research of our country started late, and most of the research results of foreign countries are used for reference. Most of them are theoretical research on the disclosure of social responsibility information, but the empirical research is relatively few, and there is no in-depth, systematic research. Based on the listed companies of small and medium-sized enterprises in China, this paper adopts the method of combining normative research with empirical research, combined with the characteristics of corporate social responsibility information disclosure and the feasibility of data collection in China. This paper constructs the corporate social responsibility information disclosure index, and makes a descriptive statistical study on the overall characteristics of social responsibility information disclosure of more than 300 small and medium-sized listed companies in China. It also reveals the problems existing in the disclosure of social responsibility information in China. Based on the relevant data of listed companies, this paper analyzes the influencing factors of social responsibility information disclosure in China and its correlation with corporate performance. Finally, some suggestions are put forward to the information providers, regulators and information users for the disclosure of social responsibility information in China. This paper is divided into six parts. The first part is the introduction, mainly introduces the research background, the purpose and the significance as well as the research method, the research innovation and the insufficiency. The second part is the literature review and theoretical basis, reviewed the research results and related theories of social responsibility information disclosure at home and abroad. The third part is an overview of social responsibility information disclosure, including the index system of social responsibility information disclosure, index definition and the form of social responsibility information disclosure. The current situation of social responsibility information disclosure of small and medium-sized board listed companies in China is analyzed by descriptive statistics. The fourth part is the empirical study of social responsibility information disclosure. The fifth part is the empirical study of social responsibility information disclosure and corporate performance. The sixth part is to our country social responsibility information disclosure suggestion.
【学位授予单位】：西安电子科技大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F270;F275;F832.51

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