我国制药企业上市公司履行社会责任的效率研究

发布时间：2018-01-01 04:27

本文关键词：我国制药企业上市公司履行社会责任的效率研究　出处：《中国药房》2015年13期 　论文类型：期刊论文

【摘要】：目的:对我国制药企业上市公司履行社会责任产生的效率进行相对有效性评价,为其进行合理的决策、实现自身可持续发展提供理论依据。方法:选取2011-2013年我国制药企业上市公司中符合条件的94家企业为样本,采用数据包络分析(DEA)方法,从消费者、股东、债权人、雇员、政府和社会公益6个方面来研究样本企业社会责任投入的有效性。结果与结论:在被调查的94家制药企业中,各年度分别只有26、22、31家企业的综合效率为1,即为DEA有效企业,其社会责任的投入与产出能够较好匹配,履行社会责任效率较高;社会责任对财务绩效的影响是正向的,在DEA非有效的企业中,除个别企业外,规模收益均递增,表明这些企业履行社会责任有助于提高其财务绩效;连续3年DEA有效的企业仅15家,各制药企业上市公司在不同年度社会责任效率呈现差异很大,各年度不同制药企业上市公司之间也存在较大差距。制药企业总体社会责任的效率不高,履行情况参差不齐。各制药企业可根据分析结果对照企业的实际情况采取必要的措施来调整企业的规模、投入和产出,使之能够达到较好的匹配。
[Abstract]:Objective: to evaluate the efficiency of Chinese pharmaceutical companies' social responsibility and make reasonable decision. Methods: 94 listed companies of pharmaceutical enterprises in China from 2011 to 2013 were selected as samples. Using the data Envelopment Analysis (DEAA) method, from consumers, shareholders, creditors, employees. Results and conclusions: among the 94 pharmaceutical enterprises investigated, there were only 26 / 22 in each year. The comprehensive efficiency of 31 enterprises is 1, that is, the effective enterprise of DEA, the input and output of social responsibility can be better matched, and the efficiency of fulfilling social responsibility is higher. The impact of social responsibility on financial performance is positive, in the DEA non-effective enterprises, except individual enterprises, scale returns are increasing, indicating that these enterprises to fulfill social responsibility can help improve their financial performance; There are only 15 companies with effective DEA for 3 years in succession. The efficiency of social responsibility of listed companies of pharmaceutical enterprises is very different in different years. There is also a big gap between the listed companies of different pharmaceutical enterprises in each year. The efficiency of overall social responsibility of pharmaceutical enterprises is not high. According to the analysis results, every pharmaceutical enterprise may take necessary measures to adjust the scale, input and output of the enterprise according to the actual situation of the enterprise, so that it can achieve a better match.
【作者单位】：沈阳药科大学工商管理学院;沈阳广播电视大学教务处;
【分类号】：F224;F270;F426.72
【正文快照】： *硕士研究生。研究方向:企业管理。E-mail:chenxuli21@163.com制药企业作为医药产品的供给主体,是维系社会发展、人民生命健康的主力军,肩负着保障人民生命健康的特殊使命,因而与生俱来就承担着特殊的社会责任。随着公众对企业履行社会责任的呼声愈来愈高,越来越多的学者投入

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