基于共生理论的民营企业社会责任评价研究

发布时间：2018-03-16 06:41

本文选题：民营企业　切入点：社会责任　出处：《湖南农业大学》2016年硕士论文　论文类型：学位论文

【摘要】：随着全球化经济的不断发展,市场竞争日趋激烈,社会民众要求企业履行社会责任的呼声也随之高涨。企业履行社会责任对我国现代化社会的和谐发展和自身在市场竞争中的可持续发展意义深远。民营企业作为我国经济实体当中的中坚力量,需要承担起企业社会责任,为改善民生,推动我国经济发展做出贡献。而我国民营企业履行社会责任的情况还尚未达到我国民众的期望,因为企业失责而导致的不良事件仍时有发生,为此我国民营企业必须不断营造和保持企业发展的和谐环境,积极承担对社会各界的社会责任,追求合作共生与共赢,才能使企业和社会共同实现可持续发展的宏伟目标。本研究以民营企业社会责任的履行作为研究对象,以共生理论为基础,结合我国民营企业的特殊背景,运用规范研究和统计分析相结合的方法,构建适用于我国民营企业的社会责任评价体系。文章首先回顾和总结了国内外学者关于共生理念和企业社会责任及其评价的相关文献与研究成果,阐述了企业社会责任的概念、内容以及社会责任评价的基本理论；其次分析了我国民营企业社会责任履行的现状,从共生理论视角围绕建立了民营企业共生圈,指出了民营企业社会责任的主要内容并依据对各共生单元承担的社会责任内容选取了评价指标,构建了民营企业社会责任评价体系；然后运用因子分析和主成分分析法将该评价体系应用于133家民营企业上市公司,以评价我国民营企业社会责任的履行情况,并视履行责任对象的不同进行分项得分统计;得到的基本结论是我国民营企业在履行社会责任上整体发展趋向平均,但对不同共生单元履行社会责任的情况区别较大,对外部利益相关方的共生单元履行情况较差；最后根据得到的实证结果我们针对民营企业履行社会责任的欠缺之处从消费者、员工、社区的角度出发提出了在共生理论基础上加强民营企业社会责任建设的对策。
[Abstract]:With the continuous development of the global economy, the market competition is becoming increasingly fierce. The calls of the public for enterprises to fulfill their social responsibilities are also rising. Corporate social responsibility is of far-reaching significance to the harmonious development of our modern society and sustainable development of our own in the market competition. The backbone of China's economic entities, We need to shoulder corporate social responsibility, contribute to the improvement of people's livelihood and promote the economic development of our country. However, the performance of social responsibility by private enterprises in our country has not yet met the expectations of the Chinese people. The adverse events caused by corporate default still occur from time to time. Therefore, private enterprises in our country must constantly create and maintain a harmonious environment for the development of enterprises, actively assume the social responsibility to all sectors of society, and pursue cooperation and co-existence and win-win situation. In order to make enterprises and society realize the grand goal of sustainable development together, this study takes the fulfillment of the social responsibility of private enterprises as the research object, takes the symbiosis theory as the foundation, unifies the special background of the private enterprises of our country. By combining normative research with statistical analysis, This paper first reviews and summarizes the literature and research results of scholars at home and abroad on the concept of symbiosis and corporate social responsibility and its evaluation, and expounds the concept of corporate social responsibility. The content and the basic theory of social responsibility evaluation. Secondly, it analyzes the current situation of social responsibility performance of private enterprises in China, and establishes the symbiotic circle of private enterprises from the perspective of symbiosis theory. The main content of social responsibility of private enterprise is pointed out and the evaluation index is selected according to the content of social responsibility of each symbiotic unit, and the evaluation system of social responsibility of private enterprise is constructed. Then the evaluation system is applied to 133 private enterprises listed companies by factor analysis and principal component analysis to evaluate the performance of social responsibility of private enterprises in China. The basic conclusion is that the overall development of private enterprises in fulfilling social responsibility tends to be average, but the performance of symbiotic units for different symbiotic units is quite different, and the performance of symbiotic units for external stakeholders is poor. Finally, according to the empirical results, we put forward the countermeasures to strengthen the social responsibility construction of private enterprises on the basis of symbiosis theory from the perspective of consumers, employees and communities.
【学位授予单位】：湖南农业大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F270

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