医药行业上市公司社会责任信息披露经济后果研究

发布时间：2018-06-16 13:20

本文选题：医药上市公司 + 社会责任信息披露　；参考：《安徽大学》2014年硕士论文

【摘要】：随着我国对环境、资源能耗、社会福利等等问题越来越重视,整个社会对企业责任提出了更高的要求。企业不仅要创造出经济效益,还要履行相应的社会责任。与此同时,对于社会责任信息的使用者,对企业披露社会责任信息的要求和期望也愈加强烈。近年药品安全事件频发,整个社会对药品质量产生担忧。由于医药上市公司产品作为重要的民生问题直接关系到公众的生命健康,行业的特殊性致使公众对其有更高的社会责任要求。因此,医药制造企业对药品质量安全的保障,保护人类健康负有不可推卸的社会责任。此外,根据环境保护部2010年发布的《上市公司环境信息披露指南》,医药制造企业被归纳为重污染行业。要求其应当发布年度环境报告,定期披露污染物排放情况、环境管理等方面的环境信息。由此可见,保护环境、节能减排也是医药企业履行自身社会责任的重要体现。医药上市公司披露社会责任信息可以为利益相关者了解企业承担社会责任的情况服务,同时为了解医药企业的信息披露态度提供依据。本文共分为五个部分。第一章为绪论。从本文的研究背景、研究意义和研究方法等方面介绍本文概况,为之后的研究做前期铺垫。对国内外学者的主要研究观点进行总结,指出本文的创新与不足之处。第二章为相关概念界定和基础理论。总结了社会责任信息披露及其他相关概念,界定了我国社会责任信息披露的发展阶段,描述我国对于医药上市公司社会责任信息披露规范的相关法规。阐述了相关理论,包括利益相关者理论、委托代理理论、信号传递理论、可持续发展理论、战略管理理论和成本效益理论。第三部分总结医药上市公司社会责任信息披露现状,在此基础上阐述其信息披露对企业经济后果影响并分析原因,从对内与对外两方面分析信息使用者对企业披露的社会责任信息的运用而对企业价值产生的作用。第四部分是医药上市公司社会责任信息披露经济后果的实证分析部分。通过样本数据的收集和变量指标的选择,构建多元回归模型,选取2010年-2013年发布社会责任报告的医药上市公司作为样本,运用SPSS软件进行回归分析。回归结果表明,医药上市公司社会责任信息披露质量水平对企业价值呈正相关关系,得出结论提高社会责任信息披露水平可以增加企业价值。第五部分概括了研究结论,提出政策建议,并展望了未来研究方向。本文的创新及特色之处在于,在理论规范分析方面从企业战略管理角度分析社会责任信息披露的内外因。未来社会责任信息披露的发展方向结合战略思想,为企业发展服务。在实证分析方面,分析医药上市公司社会责任信息披露对企业价值的经济后果影响,创新性的使用Tobin's Q与EVA两项指标共同分析社会责任信息披露对企业价值的影响。选取医药行业作为研究对象,使用指数法进行社会责任信息披露水平评价时,考虑了行业的特殊性,增强了实证分析的可比性。
[Abstract]:As China attaches more and more importance to the environment, energy consumption, social welfare and so on, the whole society has put forward higher demands on enterprise responsibility. Enterprises should not only create economic benefits, but also fulfill corresponding social responsibilities. At the same time, the requirements and expectations for the disclosure of social responsibility information are required by the users of social responsibility information. More and more intensified. In recent years, drug safety incidents occur frequently, and the whole society is worried about the quality of drugs. Because the products of pharmaceutical listed companies as important people's livelihood issues are directly related to the health of the public, the particularity of the industry causes the public to have higher social responsibility requirements. In addition, according to the "guide to environmental information disclosure of listed companies" issued by the Ministry of environmental protection in 2010, pharmaceutical manufacturing enterprises have been classified as heavy pollution industries. They should publish annual environmental reports and regularly disclose environmental information on pollution emission and environmental management. Therefore, the protection of the environment, energy conservation and emission reduction is also an important embodiment of the medical enterprises to fulfill their own social responsibilities. The disclosure of social responsibility information by the listed companies can help the stakeholders to understand the situation of the enterprise to undertake the social responsibility, and to provide the basis for understanding the information disclosure attitude of the pharmaceutical enterprises.
This article is divided into five parts. The first chapter is the introduction. From the background of the research, the significance and the research method, this paper introduces the general situation of this paper, and makes a preliminary paving for the later research. It summarizes the main research views of scholars at home and abroad, and points out the innovation and shortcomings of this article. The second chapter is the definition and basic theory of related concepts. With the disclosure of social responsibility information and other related concepts, the development stage of the information disclosure of social responsibility in China is defined, and relevant laws and regulations on the disclosure norms of social responsibility for pharmaceutical listed companies in China are described. The relevant theories, including stakeholder theory, principal-agent theory, signal transmission theory, and sustainable development theory, are expounded. The third part summarizes the present situation of the information disclosure of the social responsibility of the pharmaceutical listed companies. On this basis, it expounds the influence and analysis of the information disclosure on the economic consequences of the enterprise, and analyzes the application of the social responsibility information disclosed by the information users to the enterprise from the internal and external two aspects and the value of the enterprise. The fourth part is the empirical analysis of the economic consequences of the social responsibility information disclosure of the pharmaceutical listed companies. Through the collection of sample data and the selection of variables, the multiple regression model is constructed, and the medical listed companies that published the social responsibility report in -2013 in 2010 are selected as samples and SPSS software is used for regression analysis. The regression results show that the quality level of social responsibility information disclosure of the listed companies is positively related to the value of the enterprise. The conclusion is that improving the disclosure level of social responsibility information can increase the value of the enterprise. The fifth part summarizes the conclusions of the research, puts forward the policy suggestions, and looks forward to the future research direction.
The innovation and characteristic of this article lies in analyzing the internal and external causes of social responsibility information disclosure from the perspective of enterprise strategic management. The development direction of the future social responsibility information disclosure is combined with the strategic thought to serve the enterprise development. In the empirical analysis, the information disclosure of the social responsibility of the pharmaceutical listed companies is analyzed. The influence of the economic consequences of value, the innovative use of the two indexes of Tobin's Q and EVA to analyze the impact of social responsibility information disclosure on the value of the enterprise. Select the pharmaceutical industry as the research object and use the index method to evaluate the level of social responsibility information disclosure, considering the particularity of the industry and enhancing the comparability of the empirical analysis.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.72;F270;F275

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