食品行业企业绩效、社会责任、企业竞争力关系的研究
发布时间：2018-10-14 18:43
【摘要】：“民以食为天”,食品行业与人们的日常生活息息相关,近年来不断出现的食品行业社会责任事件给社会带来了严重的后果和沉痛的教训。从2008年的三鹿“三聚氰胺奶粉”事件到2012年的“毒胶囊”事件、“地沟油制药”事件等等,这些频频发生的食品安全社会责任事件是食品行业企业盲目追求经济效益最大化、一昧降低企业经营成本,无视消费者生命与健康,弃社会责任不顾的表现,而这些丧失道德的丑恶行径也给食品行业企业造成了巨大的冲击。面对履行社会责任是否会影响到企业绩效和企业竞争力的问题时,各企业进退两难,承担社会责任又担心成本太高或没有效果,不承担又受到内外压力而寸步难行。学者们也在这件事情上各执己见,有人认为企业承担社会责任势必会降低企业绩效和企业竞争力；相反,也有人认为承担社会责任可以提高企业绩效和企业竞争力。国内现有文献还未有统一的实证检验结论。本文以沪、深两市上市的92家食品行业企业为研究对象,以其2010-2012三年的企业年报和披露的企业社会责任报告作为研究样本,采用逻辑回归模型和多元线性回归模型,研究食品行业企业绩效、社会责任、企业竞争力之间的关系。在考察食品行业企业绩效与社会责任之间的关系时,分别以社会责任信息披露、社会责任履行度为被解释变量,企业绩效为解释变量,实证检验是否绩效越好的企业,越倾向披露社会责任报告以及社会责任履行度越高。在考察食品行业企业社会责任与企业竞争力之间的关系时,分别以企业社会责任的整体履行度和每一主题的履行度为解释变量,以企业竞争力为被解释变量,实证检验是否社会责任履行越好,企业竞争力越强。从而,建立食品行业企业绩效越高,社会责任履行越好；社会责任履行越好,企业竞争力越强的良性循环关系。实证的研究结果表明,食品行业企业绩效与企业社会责任之间存在正相关关系,企业竞争力与企业社会责任之间的正相关关系明显。本文的研究贡献在于通过企业社会责任传递企业绩效与企业竞争力之间的关系,使企业社会责任成为企业发展的必不可少的一部分,并且在研究中采用递进的研究方式,使得研究结果更加透彻。此外,本文在构建社会责任评价体系时,以ISO26000的七大主题为基础,社会责任报告为载体,用新的评价方式设定社会责任指标。最后,本文还用客观数据说明目前食品行业社会责任履行情况,并在结合实证分析结果的基础上,分别从宏观和微观两方面对加强食品行业的社会责任提出可行性的建议,以期待食品行业发展的光明前景。
[Abstract]:Food industry is closely related to people's daily life. In recent years, social responsibility events in food industry have brought serious consequences and painful lessons to the society. From the Sanlu "melamine milk powder" incident in 2008 to the "toxic capsule" event in 2012 and the "gutter oil pharmaceutical" incident, these frequent incidents of social responsibility for food safety have resulted in food industry enterprises blindly pursuing maximum economic benefits. In order to reduce the cost of business, ignore the life and health of consumers, and abandon the social responsibility, these ugly acts of moral loss have also caused a huge impact on the food industry enterprises. Faced with the question whether the performance of social responsibility will affect the performance and competitiveness of enterprises, the enterprises are in a dilemma. They are worried that the cost is too high or ineffective, and they are under internal and external pressure. Scholars also hold their own opinions on this matter, some think that corporate social responsibility will inevitably reduce enterprise performance and competitiveness; on the contrary, others think that social responsibility can improve enterprise performance and competitiveness. There is no unified empirical test conclusion in the existing literature in China. In this paper, 92 food industry enterprises listed in Shanghai and Shenzhen stock markets are taken as the research objects, and their corporate annual reports and corporate social responsibility reports published in 2010-2012 are taken as the research samples, and the logical regression model and the multiple linear regression model are adopted. To study the relationship between enterprise performance, social responsibility and competitiveness of food industry. In the study of the relationship between corporate performance and social responsibility in food industry, the disclosure of social responsibility information, the degree of social responsibility performance as the explanatory variable, the corporate performance as the explanatory variable, the empirical test whether the better the performance of enterprises. The greater the tendency to disclose social responsibility reports and the higher the degree of social responsibility performance. When examining the relationship between corporate social responsibility (CSR) and enterprise competitiveness in the food industry, the degree of corporate social responsibility (CSR) and the performance degree of each subject are taken as explanatory variables respectively, and the corporate competitiveness is taken as the explanatory variable. The better the performance of social responsibility, the stronger the competitiveness of enterprises. Thus, the higher the performance of the food industry, the better the performance of social responsibility; the better the performance of social responsibility, the stronger the corporate competitiveness of the virtuous circle relationship. The empirical results show that there is a positive correlation between corporate performance and corporate social responsibility in food industry, and a positive correlation between corporate competitiveness and corporate social responsibility. The contribution of this paper lies in the transmission of the relationship between corporate performance and enterprise competitiveness through corporate social responsibility, which makes corporate social responsibility become an essential part of enterprise development. To make the results more thorough. In addition, in the construction of the social responsibility evaluation system, based on the seven themes of ISO26000, the social responsibility report is used as the carrier, and the new evaluation method is used to set the social responsibility index. Finally, this paper also uses the objective data to explain the current situation of the food industry social responsibility performance, and based on the results of empirical analysis, respectively from the macro and micro aspects to strengthen the food industry social responsibility feasibility suggestions. In order to look forward to the development of the food industry bright prospects.
【学位授予单位】：南京财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.82;F270;F272.5
本文编号：2271305
[Abstract]:Food industry is closely related to people's daily life. In recent years, social responsibility events in food industry have brought serious consequences and painful lessons to the society. From the Sanlu "melamine milk powder" incident in 2008 to the "toxic capsule" event in 2012 and the "gutter oil pharmaceutical" incident, these frequent incidents of social responsibility for food safety have resulted in food industry enterprises blindly pursuing maximum economic benefits. In order to reduce the cost of business, ignore the life and health of consumers, and abandon the social responsibility, these ugly acts of moral loss have also caused a huge impact on the food industry enterprises. Faced with the question whether the performance of social responsibility will affect the performance and competitiveness of enterprises, the enterprises are in a dilemma. They are worried that the cost is too high or ineffective, and they are under internal and external pressure. Scholars also hold their own opinions on this matter, some think that corporate social responsibility will inevitably reduce enterprise performance and competitiveness; on the contrary, others think that social responsibility can improve enterprise performance and competitiveness. There is no unified empirical test conclusion in the existing literature in China. In this paper, 92 food industry enterprises listed in Shanghai and Shenzhen stock markets are taken as the research objects, and their corporate annual reports and corporate social responsibility reports published in 2010-2012 are taken as the research samples, and the logical regression model and the multiple linear regression model are adopted. To study the relationship between enterprise performance, social responsibility and competitiveness of food industry. In the study of the relationship between corporate performance and social responsibility in food industry, the disclosure of social responsibility information, the degree of social responsibility performance as the explanatory variable, the corporate performance as the explanatory variable, the empirical test whether the better the performance of enterprises. The greater the tendency to disclose social responsibility reports and the higher the degree of social responsibility performance. When examining the relationship between corporate social responsibility (CSR) and enterprise competitiveness in the food industry, the degree of corporate social responsibility (CSR) and the performance degree of each subject are taken as explanatory variables respectively, and the corporate competitiveness is taken as the explanatory variable. The better the performance of social responsibility, the stronger the competitiveness of enterprises. Thus, the higher the performance of the food industry, the better the performance of social responsibility; the better the performance of social responsibility, the stronger the corporate competitiveness of the virtuous circle relationship. The empirical results show that there is a positive correlation between corporate performance and corporate social responsibility in food industry, and a positive correlation between corporate competitiveness and corporate social responsibility. The contribution of this paper lies in the transmission of the relationship between corporate performance and enterprise competitiveness through corporate social responsibility, which makes corporate social responsibility become an essential part of enterprise development. To make the results more thorough. In addition, in the construction of the social responsibility evaluation system, based on the seven themes of ISO26000, the social responsibility report is used as the carrier, and the new evaluation method is used to set the social responsibility index. Finally, this paper also uses the objective data to explain the current situation of the food industry social responsibility performance, and based on the results of empirical analysis, respectively from the macro and micro aspects to strengthen the food industry social responsibility feasibility suggestions. In order to look forward to the development of the food industry bright prospects.
【学位授予单位】：南京财经大学
【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】
相关期刊论文 前10条
1 龚向前;;食品安全国际标准的法律地位及我国的应对[J];暨南学报(哲学社会科学版);2012年05期
2 阚京华;;社会责任及社会责任标准发展趋势——兼述ISO26000社会责任指南[J];国际商务财会;2011年06期
3 周晨;;中国上市公司企业社会责任的竞争优势战略属性研究——来自沪深两市731家上市公司经验证据[J];华东经济管理;2010年04期
4 杨海燕;许家林;;企业社会责任报告第三方审验主要标准述评[J];证券市场导报;2009年12期
5 李灿;;企业社会责任与竞争力研究综述[J];统计与决策;2009年19期
6 彭华岗;;企业社会责任标准研究[J];标准科学;2009年02期
7 赵涛;刘保民;;出口导向的劳动密集型企业竞争优势探析[J];科技进步与对策;2008年02期
8 张维迎;;利润是最大的社会责任[J];城乡致富;2007年12期
9 郑剑宇;董晓芬;;对我国食品安全问题的调查[J];中国高新技术企业;2007年12期
10 夏健明;杨德锋;;企业社会责任与企业竞争力[J];郑州航空工业管理学院学报;2007年03期
相关博士学位论文 前1条
1 彭华岗;中国企业社会责任信息披露理论与实证研究[D];吉林大学;2009年
，本文编号：2271305
本文链接：https://www.wllwen.com/jingjilunwen/gongyejingjilunwen/2271305.html
