互联网企业履行社会责任与财务绩效的关系

发布时间：2018-03-10 13:47

本文选题：互联网行业　切入点：企业　出处：《北京交通大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着互联网的迅速发展,网络规模不断扩大,电子商务及互联网+等一系列的发展引起了人们的广泛关注。然而,近年来,一系列连续曝光的网络安全事件、网络谣言事件、用户隐私泄露等使得公众视线逐渐关注到互联网公司应该承担的社会责任,互联网企业由于自身的特点并不会像传统的能源企业那样直接造成物质上或者物理上的污染,但是由于互联网企业自身具有的传媒效应,非常容易导致网络舆论危机的蔓延,其传播速度之快、范围之广的特点使得互联网企业造成的影响难以估计。因此,互联网企业只有积极履行相应的社会责任,才能促进自身的可持续发展,从而保障互联网用户的合法权益。由此可以看出,与传统企业相比,互联网企业更有义务也更需要履行社会责任。一些大型的互联网企业首先做出了榜样,例如:为了使电子商务行业能彻底根绝非法野生物贸易,阿里巴巴集团和国际野生物贸易研究组织达成了战略合作协议。这些互联网龙头企业的行动为其行业树立了榜样。但是,总体看来,我国的互联网企业当前履行社会责任还普遍存在着缺乏思想认识、贡献不大的缺陷,虽然国内外很多学者对企业履行社会责任对财务绩效的影响进行大量了论证及分析,然而,对于互联网企业这类新兴行业来说很难深入借鉴。基于上述背景,本文系统研究了互联网企业履行社会责任与财务绩效的交互影响关系。首先,本文通过对国内外文献的大量阅读,分析企业社会责任及财务绩效相关的基本理论,为本研究奠定理论基础。其次,介绍了国内外企业关于履行社会责任与企业自身的财务绩效的关系,并且将相关理论进行了综述分析。再次,以利益相关者理论为基础,采用和讯网企业社会责任评级分数量化互联网企业履行社会责任的情况,设计检验的模型。最后,针对研究的数据进行相关性、回归性以及描述性统计分析,验证了互联网企业履行社会责任与财务绩效互为正相关关系,研究成果可以为推进互联网行业企业更好的履行社会责任提供参考和借鉴。
[Abstract]:With the rapid development of Internet, the network continues to expand the scale of electronic commerce and Internet plus a series of development has attracted widespread attention. However, in recent years, a series of continuous exposure of network security incidents, Internet rumors, user privacy makes public attention gradually pay attention to the Internet Co should bear the social responsibility Internet companies due to physical or physical pollution that directly the characteristics of their own and not like the traditional energy companies, but due to the effect of media Internet enterprise has its own, very easily lead to network public opinion crisis spread, the speed of its spread, it is difficult to estimate the impact of a wide range of features makes the Internet enterprise caused. Therefore the Internet, enterprises should actively fulfill social responsibility, to promote its sustainable development, in order to protect Internet users The legitimate rights and interests. It can be seen, compared with the traditional enterprise, the Internet companies are more and more obligations need to fulfill their social responsibilities. Some of the large Internet companies made the first example, for example: in order to make the electronic commerce industry can not completely root method of wildlife trade, Alibaba group and the International Wildlife Trade Organization reached a strategic cooperation agreement the Internet leading enterprises. These actions set an example for the industry. But, overall, China's Internet companies to fulfill their social responsibility is the widespread lack of understanding, defect contribution is not great, although many scholars at home and abroad to fulfill corporate social responsibility a lot of argumentation and analysis, impact on financial performance however, for Internet companies such emerging industries is difficult to learn in-depth. Based on the above background, this paper studies the system of Internet companies. The interaction effect between social responsibility and financial performance. Firstly, by reading a lot of literature home and abroad, analysis of corporate social responsibility and financial performance related basic theory, lay a theoretical foundation for this research. Secondly, introduces the relationship between domestic and foreign enterprises on the implementation of corporate social responsibility and its financial performance, and will the article introduces the theories analysis. Thirdly, based on the stakeholder theory, by hexun.com corporate social responsibility rating score quantifies the Internet enterprises to fulfill their social responsibilities, the design of test model. Finally, according to the research of the correlation data, regression analysis and descriptive statistics, verification of the Internet enterprises to fulfill their social responsibility and financial the performance of mutual correlation, the research results can provide reference for promoting the Internet industry enterprises to better fulfill their social responsibilities.

【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F270;F275;F49

【参考文献】