食品饮料行业上市公司企业社会责任与企业价值相关性研究

发布时间：2018-01-18 07:33

本文关键词：食品饮料行业上市公司企业社会责任与企业价值相关性研究　出处：《广东工业大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来社会责任缺失引发的恶性事件层出不穷,特别是食品饮料安全问题,如百事可乐染色剂焦糖色素、酒鬼酒事件、立顿茶叶事件、问题奶粉等重大食品事件受到了人们的广泛关注。企业管理者意识到在追求利润的同时,还要遵守商业道德,承担对股东、雇员、供应商、顾客、政府和公众的社会责任。同时,管理者也意识到履行社会责任能够：提高决策质量,促进风险识别和控制；获得公众信任和良好声誉；平衡利益相关者关系；激发创新意识；提升员工的安全感、忠诚度和道德水平；加强交易的可靠性与公平性,遏制腐败；倡导可持续的自然资源和环境服务；加大公共产品的提供。这些不仅有利于树立企业良好形象,也有助于增强企业潜在的竞争优势。深交所于2006年发布的《上市公司社会责任指引》、上交所于2008年发布的《上市公司环境信息披露指引》指出,上市公司要积极履行社会责任,自愿披露社会责任报告。我国学者在企业社会责任的研究方面也取得了阶段性进步。但是,由于我国对社会责任的重视比较晚,企业履行社会责任与企业价值研究还不是很成熟。为此,本文以我国食品饮料上市公司为例,对企业社会责任履行情况与企业价值的相关性进行研究,具有理论意义和现实意义。本文主要包括以下五部分内容：第一章为绪论部分,主要阐述了本文的研究背景和意义、国内外文献、研究内容和研究方法。第二章是理论部分,主要根据国内外研究对企业社会责任概念进行了界定,同时对企业社会责任理论、企业价值理论,以及两者相关性影响进行了分析,为进一步的实证研究奠定了理论基础。第三章是对企业社会责任与企业价值的实证设计。本章节基于企业社会责任披露状况的统计分析,将社会责任划分为六个维度：股东、雇员、供应商、顾客、政府和公众,并对这六个方面设置了财务指标,同时也增加了企业规模控制变量作为实证研究的指标。第四章是实证分析。本章节以2011年—2012年沪深两市A股上市的52家食品饮料行业公司的数据为研究样本,运用了描述性统计分析、相关系数分析、多元回归分析等方法对设置的研究假设进行检验,以研究企业社会责任与企业价值之间的关系。第五章是研究结果分析和政策建议。本章节根据数据研究结果,得出了企业社会责任与企业价值之间的正相关关系结论。最后结合实证研究和我国社会责任履行的现状,提出了加快企业社会责任建设的可行性建议。
[Abstract]:Malignant events in recent years caused by the lack of social responsibility especially food and beverage emerge in an endless stream, security issues, such as Pepsi stain caramel, alcoholic liquor, Lipton tea, milk powder and other major food events have attracted much attention. The enterprise managers realize that in the pursuit of profit at the same time, but also to comply with business ethics, responsibility for shareholders, employees, suppliers, customers, government and public social responsibility. At the same time, managers are aware of social responsibility: to improve the quality of decision-making, to promote the risk identification and control; gain public trust and good reputation; balance stakeholder relations; to stimulate the consciousness of innovation; enhance employees' sense of security, loyalty and moral level; strengthening the reliability and fairness, transactions contain corruption; sustainable natural resources and environmental services; to increase the supply of public products. These not only establish a good corporate image, but also help to enhance the enterprise competitive advantage. The potential of Shenzhen in 2006 issued "guidelines on corporate social responsibility", the Shanghai Stock Exchange on 2008 issued "guidelines on environmental information disclosure of listed companies that listed companies to actively fulfill their social responsibilities, the voluntary disclosure of social responsibility report study on corporate social responsibility. The scholars in our country have achieved initial progress. However, because our country attaches great importance to the social responsibility of the relatively late, corporate social responsibility and corporate value research is not very mature. Therefore, based on China's food and beverage listed company as an example, to study the relationship of the enterprise and the the value of corporate social responsibility, has theoretical significance and practical significance.
This paper mainly includes the following five parts: the first chapter is the introduction part, mainly elaborates the research background and significance, the domestic and foreign literature, research contents and research methods. The second chapter is the theoretical part mainly defines the concept of corporate social responsibility according to the domestic and foreign research, and the theory of corporate social responsibility, enterprise value theory the correlation between the two, and the effects were analyzed, which laid a theoretical foundation for the further research. The third chapter is the empirical design of corporate social responsibility and corporate value. This chapter analysis statistics of Corporate Social Responsibility Disclosure Based on social responsibility, will be divided into six dimensions: shareholders, employees, suppliers, customers, government and the public, and the six set of financial indicators, but also increase the enterprise scale control variables as empirical indicators. The fourth chapter is the empirical analysis. 2011 - 2012 chapter in Shanghai and Shenzhen two A shares listed on the 52 food and beverage industry company data as the study sample, using descriptive statistical analysis, correlation analysis, multiple regression analysis method to set up the research hypothesis, to study the relationship between corporate social responsibility and corporate value. The fifth chapter is the research results analysis and policy recommendations. This chapter according to the research results, the conclusion is the relationship between corporate social responsibility and corporate value. Based on the empirical research and social responsibility in China's current situation, put forward the feasible suggestions to speed up the construction of corporate social responsibility.

【学位授予单位】：广东工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F270;F275;F426.82

【引证文献】