中国上市金融企业社会责任及其影响因素研究

发布时间：2018-04-10 15:01

本文选题：金融企业 + 企业社会责任　；参考：《南京理工大学》2017年硕士论文

【摘要】：企业社会责任已经是当今经济社会关注的重点,而金融企业在经济发展中有着不可替代的作用,无论对经济社会还是金融企业自身的发展,金融企业社会责任的研究都是非常重要的。金融企业有其特殊性,关于我国上市金融企业社会责任及其影响因素的研究,对于掌握中国金融企业履行企业社会责任的现状以及促进金融企业履行企业社会责任非常有利。本文选取了A股金融企业上市公司为研究样本,提出影响因素假设,用相关性分析方法与回归分析方法研究金融企业社会责任的影响因素。首先,依据利益相关者理论与企业社会责任理论,构建金融企业社会责任评价指标,再使用熵值定权法给评价指标确定权重,得到金融企业社会责任评价指数。然后,根据提出的影响因素假设,对影响因素指标进行描述性统计分析,明确了研究的科学性,最后对影响因素指标与企业社会责任评价指数进行相关性分析和回归分析,验证本论文提出的影响因素假设。研究发现:第一:中国上市金融企业社会责任评价指数与经营年限、舆论压力有显著正相关关系,假设得到验证。第二:中国上市金融企业社会责任评价指数与股权集中度有显著负相关关系,与假设相悖。第三:国有股比例、经营绩效、金融财务稳健性与金融企业社会责任表现的相关关系极弱,假设没有得到验证。本文结合金融企业的特点建立了金融企业社会责任评价指标体系,对金融上市公司企业社会责任的研究更加全面。同时,为提高金融企业社会责任的承担提供了理论依据,具有一定的现实意义。
[Abstract]:Corporate social responsibility has been the focus of economic and social concern, and financial enterprises play an irreplaceable role in economic development, whether to the economic society or to the development of financial enterprises themselves.The study of financial corporate social responsibility is very important.Financial enterprises have their own particularity. The research on the social responsibility of listed financial enterprises in China and its influencing factors is very beneficial to grasp the present situation of Chinese financial enterprises to fulfill corporate social responsibility and to promote the financial enterprises to fulfill corporate social responsibility.This paper selects listed companies of A-share financial enterprises as the research sample, puts forward the hypothesis of influencing factors, and studies the influencing factors of financial enterprises' social responsibility by using the method of correlation analysis and regression analysis.Firstly, according to stakeholder theory and corporate social responsibility theory, the evaluation index of financial enterprise social responsibility is constructed, and then the evaluation index of financial enterprise social responsibility is obtained by using entropy weight method to determine the weight of evaluation index.Then, according to the hypothesis of influencing factors, this paper makes descriptive statistical analysis on the indicators of influencing factors, and clarifies the scientific nature of the research. Finally, the correlation analysis and regression analysis between the influencing factors and the evaluation index of corporate social responsibility are carried out.The hypothesis of influencing factors proposed in this paper is verified.The conclusions are as follows: first, there is a significant positive correlation between the social responsibility evaluation index of listed financial enterprises in China and the operating years and the pressure of public opinion, and the hypothesis is verified.Second, there is a significant negative correlation between the social responsibility evaluation index of listed financial enterprises in China and equity concentration, which is contrary to the hypothesis.Third, the correlation between the proportion of state-owned shares, operating performance, financial soundness and financial corporate social responsibility performance is very weak, and the hypothesis has not been verified.Based on the characteristics of financial enterprises, this paper establishes the evaluation index system of financial corporate social responsibility, and studies the corporate social responsibility of financial listed companies more comprehensively.At the same time, it provides a theoretical basis for improving the social responsibility of financial enterprises and has certain practical significance.
【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.3;F270

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