石油石化上市公司社会责任对财务绩效影响的实证研究
发布时间：2018-10-12 16:39
【摘要】：企业承担社会责任，不仅是企业安身立命的基础和发展的内在需求，也是社会对企业的期望和要求。企业在享受社会、环境赋予发展机遇的同时，应积极履行对员工、消费者、环境的责任，承担起推动可持续发展的责任。国际标准化组织于2011年发布了有关企业社会责任的ISO26000标准，近几年我国也相继出台了一系列指引，来规范企业的社会责任行为。这都为本文的研究提供了理论背景和实践指导。 基于以上研究背景，首先，本文以企业社会责任相关理论为基础，对企业社会责任的概念及其内容进行了界定，确定了企业社会责任、财务绩效的衡量方法，并分析了财务绩效的影响因素；其次，研究了国内外学者对企业社会责任与财务绩效关系的不同观点，确定了本文的理论基础，即利益相关者理论；再次，分别分析了我国石油石化企业社会责任、财务绩效的现状，并对存在的问题进行了分析总结；最后，以2008-2012年沪、深两市石油石化上市公司为研究对象，提出假设、确立变量，建立多元线性回归模型，通过变量间相关性和回归分析，研究企业社会责任对财务绩效的影响是积极还是消极，，是短期还是长期。由此得出以下结论： （1）我国石油石化企业社会责任的意识还不够普及，披露的社会责任信息还不够全面，因此，企业履行社会责任任重而道远。（2）从相关性结果来看，当期企业社会责任对当期财务绩效之间的相关关系更为显著，当期企业社会责任与后期财务绩效的相关关系随着间隔时间的延长而减弱，而且社会责任不同层面之间、同一责任不同指标之间，对财务绩效的相关程度不同，市场责任、环境责任较强，社区责任较弱。（3）回归分析：从短期来看，社会责任对财务绩效正向、逆向作用同时存在，但正向作用更明显，其中企业对股东、债权人、消费者、环境的责任对当期财务绩效有正面积极的影响；从长期来看，总体回归效果不太显著，企业履行员工、政府、环境、慈善责任对企业财务绩效的影响具有滞后性。（4）规模大、业绩好的公司社会责任履行程度不一定高。
[Abstract]:Corporate social responsibility is not only the foundation and internal demand of the enterprise's development, but also the expectation and requirement of the society to the enterprise. While enjoying the social and environmental opportunities, enterprises should actively fulfill their responsibilities to employees, consumers and the environment, and assume the responsibility of promoting sustainable development. The International Organization for Standardization (ISO) issued the ISO26000 standard on corporate social responsibility in 2011. In recent years, China has issued a series of guidelines to standardize corporate social responsibility behavior. All these provide theoretical background and practical guidance for the study of this paper. Based on the above research background, firstly, based on the theory of corporate social responsibility, this paper defines the concept and content of corporate social responsibility, and determines the measurement methods of corporate social responsibility and financial performance. And analyzed the influence factors of financial performance; secondly, studied the different views of domestic and foreign scholars on the relationship between corporate social responsibility and financial performance, determined the theoretical basis of this paper, namely stakeholder theory; third, This paper analyzes the current situation of China's petroleum and petrochemical enterprises' social responsibility and financial performance, and summarizes the existing problems. Finally, taking the listed petroleum and petrochemical companies in Shanghai and Shenzhen stock markets from 2008 to 2012 as the research object, it puts forward the hypothesis and establishes the variables. A multivariate linear regression model is established to study whether the impact of corporate social responsibility on financial performance is positive or negative, short-term or long-term, through the correlation between variables and regression analysis. The following conclusions are drawn: (1) the awareness of social responsibility of petroleum and petrochemical enterprises in China is not universal enough, and the social responsibility information disclosed is not comprehensive enough. Therefore, enterprises have a long way to go to fulfill their social responsibility. (2) from the perspective of the relevant results, The correlation between current corporate social responsibility and current financial performance is more significant, and the correlation between current corporate social responsibility and later financial performance weakens with the extension of the interval, and between different levels of social responsibility. Among different indicators of the same responsibility, the degree of correlation to financial performance is different, market responsibility, environmental responsibility is stronger, community responsibility is weak. (3) regression analysis: in the short term, social responsibility has positive effect on financial performance, and adverse effect exists simultaneously. But the positive effect is more obvious, in which the responsibility of the enterprise to shareholders, creditors, consumers, and the environment has a positive and positive impact on the current financial performance; in the long run, the overall return effect is not very significant, the enterprise performs employees, the government, the environment, The impact of philanthropic responsibility on corporate financial performance is lagging. (4) the corporate social responsibility performance is not necessarily high in large scale and good performance.
【学位授予单位】：西安科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F270;F426.722
本文编号：2266845
[Abstract]:Corporate social responsibility is not only the foundation and internal demand of the enterprise's development, but also the expectation and requirement of the society to the enterprise. While enjoying the social and environmental opportunities, enterprises should actively fulfill their responsibilities to employees, consumers and the environment, and assume the responsibility of promoting sustainable development. The International Organization for Standardization (ISO) issued the ISO26000 standard on corporate social responsibility in 2011. In recent years, China has issued a series of guidelines to standardize corporate social responsibility behavior. All these provide theoretical background and practical guidance for the study of this paper. Based on the above research background, firstly, based on the theory of corporate social responsibility, this paper defines the concept and content of corporate social responsibility, and determines the measurement methods of corporate social responsibility and financial performance. And analyzed the influence factors of financial performance; secondly, studied the different views of domestic and foreign scholars on the relationship between corporate social responsibility and financial performance, determined the theoretical basis of this paper, namely stakeholder theory; third, This paper analyzes the current situation of China's petroleum and petrochemical enterprises' social responsibility and financial performance, and summarizes the existing problems. Finally, taking the listed petroleum and petrochemical companies in Shanghai and Shenzhen stock markets from 2008 to 2012 as the research object, it puts forward the hypothesis and establishes the variables. A multivariate linear regression model is established to study whether the impact of corporate social responsibility on financial performance is positive or negative, short-term or long-term, through the correlation between variables and regression analysis. The following conclusions are drawn: (1) the awareness of social responsibility of petroleum and petrochemical enterprises in China is not universal enough, and the social responsibility information disclosed is not comprehensive enough. Therefore, enterprises have a long way to go to fulfill their social responsibility. (2) from the perspective of the relevant results, The correlation between current corporate social responsibility and current financial performance is more significant, and the correlation between current corporate social responsibility and later financial performance weakens with the extension of the interval, and between different levels of social responsibility. Among different indicators of the same responsibility, the degree of correlation to financial performance is different, market responsibility, environmental responsibility is stronger, community responsibility is weak. (3) regression analysis: in the short term, social responsibility has positive effect on financial performance, and adverse effect exists simultaneously. But the positive effect is more obvious, in which the responsibility of the enterprise to shareholders, creditors, consumers, and the environment has a positive and positive impact on the current financial performance; in the long run, the overall return effect is not very significant, the enterprise performs employees, the government, the environment, The impact of philanthropic responsibility on corporate financial performance is lagging. (4) the corporate social responsibility performance is not necessarily high in large scale and good performance.
【学位授予单位】：西安科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F270;F426.722
【参考文献】
相关期刊论文 前2条
1 黎友焕;叶祥松;;谈企业社会责任理论在我国的发展[J];商业时代;2007年07期
2 黎友焕;赵景锋;;基于社会责任的企业发展方式变革[J];商业时代;2007年09期
本文编号：2266845
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