我国煤炭企业履行社会责任对财务绩效的影响研究
发布时间：2018-10-07 18:41
【摘要】：作为我国能源安全和经济发展的重要支柱，煤炭行业为我国国民经济的跨越式发展做出杰出贡献。煤炭企业具有一般企业的属性，，是以盈利为目的社会组织，企业经营管理者在选择经营方式、制定发展战略时，企业的财务绩效是不可忽视的考量因素。但煤炭企业在创造经济效益的的同时也引发了许多社会问题，例如环境污染、生态失衡、安全威胁等等，而这些社会问题直接影响企业的盈利能力。越来越多的煤炭企业意识到自身需要承担社会责任，这一认知已成为业界共识，而煤炭企业应对谁承担社会责任，社会责任的内容有哪些，履行社会责任对企业的财务绩效会产生怎样的影响等这些问题仍未达成一致意见。 针对理论和现实的需要，论文依据沪深两市29家煤炭上市公司2012年的企业年报及社会责任报告等相关数据，运用利益相关者理论，确定了本文理论部分研究的逻辑思维：首先，把企业社会责任的概念置换成利益相关者的概念，回答了“企业应该为谁承担责任”的问题。然后，依据Carroll(1991)构建的企业社会责任与利益相关者的矩阵模型，结合煤炭企业自身的特殊性具体探讨煤炭企业应承担的社会责任内容，将煤炭企业承担的社会责任从四个角度细化到每一个利益主体，便于衡量企业社会责任的履行情况。最后，阐述煤炭企业履行社会责任的现状描述及动因分析，为推动煤炭企业更好地践行社会责任提供依据。 本文最核心的内容是以实证方法研究煤炭企业承担社会责任对财务绩效的影响问题，二者是否存在关系，若存在是否为正相关，相关性是否显著。本文运用SPSS21.0和EXCEL表格对选取的数据进行描述性统计、相关性分析和多元线性回归分析，最终得出结论：总体上讲，煤炭企业履行社会责任与财务绩效之间呈现正相关性，其中，对股东履行社会责任体现出的财务绩效贡献度最高，对政府的履行社会责任体现出的财务绩效贡献度最低。因此，应鼓励企业积极自主的承担社会责任，在关注股东权益的同时，不可忽视其他利益主体的权益。
[Abstract]:As an important pillar of China's energy security and economic development, the coal industry has made outstanding contributions to the leapfrog development of our national economy. Coal enterprises have the attributes of general enterprises and are social organizations aiming at profit. The financial performance of coal enterprises can not be ignored when they choose the mode of operation and formulate the development strategy. But coal enterprises not only create economic benefits, but also lead to many social problems, such as environmental pollution, ecological imbalance, security threats, and these social problems directly affect the profitability of enterprises. More and more coal enterprises realize that they need to bear social responsibility, which has become the consensus of the industry, and who should bear social responsibility, what is the content of social responsibility, There is still no agreement on the impact of social responsibility on the financial performance of enterprises. According to the needs of theory and reality, based on the annual report and social responsibility report of 29 coal listed coal companies in Shanghai and Shenzhen stock markets in 2012, and using stakeholder theory, this paper determines the logical thinking of the theoretical part of this paper: first of all, The concept of corporate social responsibility is replaced by the concept of stakeholders, which answers the question of "who should bear the responsibility for". Then, according to the matrix model of corporate social responsibility and stakeholders constructed by Carroll (1991), combined with the particularity of coal enterprises, this paper discusses the content of social responsibility that coal enterprises should bear. The social responsibility of coal enterprises is refined from four angles to each interest subject, which is convenient to measure the performance of corporate social responsibility. Finally, the paper describes the current situation of coal enterprises to fulfill social responsibility and the analysis of the reasons, to promote coal enterprises to better practice social responsibility to provide the basis. The core of this paper is to study the impact of social responsibility on financial performance of coal enterprises by empirical method, whether there is a relationship between the two, if there is a positive correlation, whether the correlation is significant. This paper uses SPSS21.0 and EXCEL tables to describe the selected data, correlation analysis and multiple linear regression analysis, and finally comes to the conclusion: generally speaking, there is a positive correlation between the performance of social responsibility and financial performance of coal enterprises. The financial performance contribution to shareholders' social responsibility is the highest, and to the government's social responsibility is the lowest. Therefore, enterprises should be encouraged to bear social responsibility actively and autonomously, while paying close attention to the rights and interests of shareholders, the rights and interests of other stakeholders should not be ignored.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F270;F426.21;F275
本文编号：2255271
[Abstract]:As an important pillar of China's energy security and economic development, the coal industry has made outstanding contributions to the leapfrog development of our national economy. Coal enterprises have the attributes of general enterprises and are social organizations aiming at profit. The financial performance of coal enterprises can not be ignored when they choose the mode of operation and formulate the development strategy. But coal enterprises not only create economic benefits, but also lead to many social problems, such as environmental pollution, ecological imbalance, security threats, and these social problems directly affect the profitability of enterprises. More and more coal enterprises realize that they need to bear social responsibility, which has become the consensus of the industry, and who should bear social responsibility, what is the content of social responsibility, There is still no agreement on the impact of social responsibility on the financial performance of enterprises. According to the needs of theory and reality, based on the annual report and social responsibility report of 29 coal listed coal companies in Shanghai and Shenzhen stock markets in 2012, and using stakeholder theory, this paper determines the logical thinking of the theoretical part of this paper: first of all, The concept of corporate social responsibility is replaced by the concept of stakeholders, which answers the question of "who should bear the responsibility for". Then, according to the matrix model of corporate social responsibility and stakeholders constructed by Carroll (1991), combined with the particularity of coal enterprises, this paper discusses the content of social responsibility that coal enterprises should bear. The social responsibility of coal enterprises is refined from four angles to each interest subject, which is convenient to measure the performance of corporate social responsibility. Finally, the paper describes the current situation of coal enterprises to fulfill social responsibility and the analysis of the reasons, to promote coal enterprises to better practice social responsibility to provide the basis. The core of this paper is to study the impact of social responsibility on financial performance of coal enterprises by empirical method, whether there is a relationship between the two, if there is a positive correlation, whether the correlation is significant. This paper uses SPSS21.0 and EXCEL tables to describe the selected data, correlation analysis and multiple linear regression analysis, and finally comes to the conclusion: generally speaking, there is a positive correlation between the performance of social responsibility and financial performance of coal enterprises. The financial performance contribution to shareholders' social responsibility is the highest, and to the government's social responsibility is the lowest. Therefore, enterprises should be encouraged to bear social responsibility actively and autonomously, while paying close attention to the rights and interests of shareholders, the rights and interests of other stakeholders should not be ignored.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F270;F426.21;F275
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