食品企业社会责任履行情况对企业价值的影响

发布时间：2018-06-28 04:46

本文选题：食品企业 + 企业社会责任　；参考：《黑龙江八一农垦大学》2014年硕士论文

【摘要】：随着我国食品安全事件接二连三的发生，越来越多的关注聚焦到食品企业的社会责任问题上。食品企业在追求利润的过程中，是否保障消费者权益、是否能够承担最基本的社会责任成为人们关注的热门话题。食品企业在履行社会责任的过程中对企业价值产生何种影响，如何在两者间找到平衡的方法，是当前迫切需要解答的问题。因此，本文以食品企业上市公司为研究对象，探讨我国食品企业社会责任履行情况对企业价值的影响，对推动我国食品行业持续健康发展具有一定的参考价值。本文基于利益相关者视角，依据食品企业社会责任内容框架设计四个维度的三级社会责任评价指标体系，以2012年发布社会责任报告的18家食品企业为研究对象，，运用因子分析法综合评价样本企业的社会责任履行情况。然后以因子分析法得出的食品安全责任因子得分、经济责任因子得分、公共责任因子得分、环境责任因子得分和综合得分作为企业社会责任变量的替代变量，对食品企业社会责任履行情况与企业价值之间的关系进行回归分析，并提出相关的对策建议。实证结果表明：对于食品企业来说，企业履行食品安全责任和经济责任与企业价值都是显著正相关的。从食品企业社会责任总体履行情况上来看，企业社会责任与企业价值显著正相关。由此可见，企业社会责任的履行有助于提升企业价值。食品企业应从战略高度意识到社会责任履行的紧迫性和重要性。
[Abstract]:With the occurrence of food safety incidents in China, more and more attention has been paid to the social responsibility of food enterprises. Food enterprises in the pursuit of profits, whether to protect consumer rights and interests, whether to assume the most basic social responsibility has become a hot topic of concern. It is urgent to solve the problem of how food enterprises influence the value of enterprises in the process of fulfilling their social responsibility and how to find a balance between the two. Therefore, this paper takes the listed companies of food enterprises as the research object, discusses the influence of the social responsibility performance of the food enterprises on the enterprise value, which has certain reference value for promoting the sustainable and healthy development of the food industry in our country. Based on the stakeholder perspective and the content framework of food corporate social responsibility, this paper designs a three-level social responsibility evaluation index system with four dimensions, and takes 18 food companies that issued the social responsibility report in 2012 as the research objects. Factor analysis method is used to evaluate the social responsibility performance of the sample enterprises. Then the food safety responsibility factor score, economic responsibility factor score, public responsibility factor score, environmental responsibility factor score and comprehensive score obtained by factor analysis are taken as the alternative variables of corporate social responsibility variable. The relationship between social responsibility performance and corporate value of food enterprises is analyzed by regression analysis, and relevant countermeasures and suggestions are put forward. The empirical results show that: for food enterprises, corporate food safety responsibility and economic responsibility and corporate value are significantly positive correlation. From the overall performance of food corporate social responsibility, corporate social responsibility and corporate value significantly positive correlation. Thus, the implementation of corporate social responsibility helps to enhance the value of enterprises. Food enterprises should be aware of the urgency and importance of social responsibility from a strategic perspective.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F270;F275;F426.82

【参考文献】