医药制造企业社会责任的评价及其对企业绩效的影响研究

发布时间：2018-04-03 11:21

本文选题：医药制造企业　切入点：企业社会责任　出处：《重庆工商大学》2014年硕士论文

【摘要】：近年来，药品安全事故频繁发生，接连被媒体曝光，药品安全成为全社会关注的热点。药品安全问题的不断发生，主要原因是我国很多医药制造企业以利润最大化作为企业经营目标，忽视了其应承担的社会责任。一方面，由于药品企业承载着人类生命健康的重要使命，药品企业若脱离企业社会责任而单纯追求利润最大化的经营目标，必将对消费者、对社会造成严重影响，企业也将会受到严厉打击，因此无论从企业自身发展的角度，还是社会总体发展的角度来看，药品企业承担社会责任具有重要的意义。另一方面，企业本质上依然是一个经济组织，企业承担社会责任对企业绩效有什么影响？这是研究企业社会责任不能回避的问题。企业社会责任对绩效的影响虽然是近年来实证研究的焦点，但关于医药制造企业社会责任评价及其对企业绩效影响的实证研究在国内依然凤毛麟角。本文立足于我国医药制造企业，沿着“企业为什么要承担社会责任、应该承担哪些社会责任、承担社会责任对企业绩效有何影响”这样的思路，选取合理的社会责任评价指标以及采用科学的实证研究方法，通过实证结论为医药制造企业自觉履行社会责任、提升企业绩效提供可借鉴的证据。首先，在归纳总结国内外具有代表性的研究企业社会责任评价以及社会责任与企业绩效关系的文献的基础上，运用社会责任理论与利益相关者理论结合我国医药制造企业的特点，，详细阐述了我国医药制造企业需要对利益相关者承担社会责任的必要性以及履行社会责任的内容，分析评价了企业履行社会责任的效用会通过各个利益相关者传递到企业的绩效上并最终促使企业绩效提升，即从理论上得出医药制造企业履行社会责任对企业绩效有正向影响的观点。其次，以科学性、可比性、可操作性和突出医药制造企业特殊性为原则选取企业社会责任评价指标和企业绩效评价指标。基于利益相关者理论，建立了企业承担对各个利益相关者社会责任的评价指标体系，并采用总资产报酬率作为企业绩效的考察指标，选取企业规模和企业性质作为控制变量。最后，运用因子分析法对构建的医药制造企业社会责任指标体系进行评价分析，运用主成分回归分析方法对所选医药制造业102家A股上市样本企业2012年的数据进行实证分析。实证分析结论得出医药企业承担对重要利益相关者即股东、债权人、员工、消费者和政府的社会责任与企业绩效存在显著正相关关系，进而提出促进医药制造企业积极承担社会责任，提升企业绩效的对策建议。
[Abstract]:In recent years, drug safety accidents have occurred frequently and been exposed by the media one after another. Drug safety has become a hot spot in the whole society.The main reason for the continuous occurrence of drug safety problems is that many pharmaceutical manufacturing enterprises in our country take profit maximization as their business goal and neglect their social responsibility.On the one hand, because pharmaceutical enterprises bear the important mission of human life and health, if pharmaceutical enterprises break away from corporate social responsibility and simply pursue the goal of maximizing profits, it will certainly have a serious impact on consumers and society.Enterprises will also be severely punished, so whether from the perspective of the development of the enterprise itself or the overall development of society, it is of great significance for pharmaceutical enterprises to assume social responsibility.On the other hand, the enterprise is still an economic organization in essence. What impact does the corporate social responsibility have on corporate performance?This is the study of corporate social responsibility can not be avoided.Although the impact of corporate social responsibility on performance has been the focus of empirical research in recent years, the empirical research on the evaluation of social responsibility of pharmaceutical manufacturing enterprises and its impact on corporate performance is still rare in China.This article is based on our pharmaceutical manufacturing enterprises, along the line of "why should enterprises bear social responsibility, which social responsibilities should be borne, and what impact social responsibility will have on corporate performance".Select reasonable social responsibility evaluation index and adopt scientific empirical research method, through the empirical conclusions for pharmaceutical manufacturing enterprises to consciously fulfill their social responsibility, improve corporate performance to provide evidence for reference.First of all, on the basis of summarizing the domestic and foreign representative research on corporate social responsibility evaluation and the relationship between corporate social responsibility and corporate performance,Based on the theory of social responsibility and stakeholder theory, this paper expounds in detail the necessity and content of Chinese pharmaceutical manufacturing enterprises to bear social responsibility to the stakeholders, in combination with the characteristics of Chinese pharmaceutical manufacturing enterprises.The utility of corporate social responsibility will be transferred to the performance of the enterprise through various stakeholders and ultimately promote the performance of the enterprise.That is to say, the view that the performance of social responsibility of pharmaceutical manufacturing enterprises has a positive impact on corporate performance.Secondly, the evaluation index of corporate social responsibility and enterprise performance evaluation are selected based on the principles of science, comparability, maneuverability and particularity of pharmaceutical manufacturing enterprises.Based on stakeholder theory, the evaluation index system of enterprises' social responsibility to each stakeholder is established, and the total return on assets is used as the evaluation index of enterprise performance, and the size and nature of enterprise are selected as control variables.Finally, the factor analysis method is used to evaluate and analyze the social responsibility index system of pharmaceutical manufacturing enterprises, and the data of 102 A-share listed sample enterprises in pharmaceutical manufacturing industry in 2012 are analyzed empirically by principal component regression analysis.The conclusion of empirical analysis shows that there is a significant positive correlation between corporate performance and the social responsibility of pharmaceutical enterprises to the important stakeholders, that is, shareholders, creditors, employees, consumers and the government.Furthermore, the paper puts forward some countermeasures and suggestions to promote pharmaceutical manufacturing enterprises to bear social responsibility actively and improve their performance.
【学位授予单位】：重庆工商大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.72;F270;F272.5

【参考文献】