食品企业社会责任对企业绩效的影响研究

发布时间：2018-05-13 13:29

本文选题：利益相关者 + 社会责任　；参考：《广东财经大学》2014年硕士论文

【摘要】：我国经济社会发展取得长足进步，也呈现一系列问题，比如很多企业只注重经济效益而忽视社会效益，没有履行应该履行的社会责任。在这种背景下社会责任成为多学科共同研究的热点问题，最大的焦点莫过于社会责任与企业绩效的关系问题。本文通过实证研究食品企业社会责任对其绩效的影响，试图为我国食品企业社会责任的研究积累一定的经验证据，同时在实践当中引导食品企业面对社会责任的承担问题。本文首先论述研究背景、意义、内容以及方法，进而对相关研究文献进行回顾。其次，从利益相关者的角度出发寻找食品企业利益相关者，，进而寻找指标体系、搜集样本、建立模型，分析食品企业履行社会责任之后对其绩效产生的影响。研究发现，食品企业履行对投资者、员工、供应商、消费者、政府和社会公众的社会责任对企业当期的绩效有正面的积极作用；当期对利益相关者承担社会责任对企业滞后一期（二期）的业绩总体上有正向的影响；这种影响从时间上来看，表现在对当年的影响大于次年，次年的影响大于再往后一个年度。本文的创新性在于结合食品企业特点对指标和变量进行了完善，主要表现在结合食品企业特点对员工责任指数和食品安全与质量等指标的构建，把员工工资之外的因素、食品质量问题等棘手的问题纳入考虑的范畴使其更加完善，同时采用最新年份食品行业的面板数据进行静态和动态分析，探讨滞后影响问题。论文的不足之处在于样本容量的局限性、指标的不完善以及研究深度的有限性。
[Abstract]:China's economic and social development has made considerable progress, but also presents a series of problems, for example, many enterprises only pay attention to economic benefits and ignore social benefits, and fail to fulfill their social responsibilities. In this context, social responsibility has become a hot issue of multidisciplinary research, the biggest focus is the relationship between social responsibility and corporate performance. Through the empirical study of the impact of food corporate social responsibility on its performance, this paper attempts to accumulate some empirical evidence for the study of food corporate social responsibility, and at the same time guide food enterprises to face the problem of social responsibility in practice. This paper first discusses the research background, significance, content and methods, and then reviews the relevant research literature. Secondly, from the point of view of stakeholders, to find out the food enterprise stakeholders, and then to look for the index system, collect samples, establish models, and analyze the impact on the performance of food enterprises after fulfilling their social responsibility. It is found that the social responsibility of food enterprises to investors, employees, suppliers, consumers, the government and the public has a positive effect on the current performance of enterprises. Social responsibility to stakeholders in the current period has an overall positive impact on the performance of the enterprise in the first (second phase) lag period; in time, the impact on the current year is greater than that on the following year. The impact of the next year is greater than that of the next year. The innovation of this paper is to combine the characteristics of food enterprises to perfect the indicators and variables, mainly to combine the characteristics of food enterprises to construct the index of employee responsibility and food safety and quality, and to take the factors other than employees' wages into account. Food quality problems and other thorny problems are taken into account to make it more perfect. At the same time, the static and dynamic analysis of panel data of food industry in the latest year is carried out to discuss the impact of lag. The shortcomings of this paper are the limitation of sample size, the imperfection of index and the limitation of research depth.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.82;F270;F272.5

【参考文献】