食品企业社会责任信息披露的影响因素研究
发布时间：2018-08-02 07:40
【摘要】：当今企业作为经济发展链条上必不可少的一环,为各国社会经济的发展做出不可替代的贡献。鉴于目前我国基本国策是倡导走可持续发展的道路,这就要求了我国企业在发展的过程中不能只看重经济利益,而忽略其他企业利益相关者的利益。对于食品企业来说在社会责任方面,不仅要对环境、股东、债权人、社区以及员工等利益相关者负责,更重要的是要对产品的安全性予以负责。食品安全作为食品行业最重要的社会责任方面理应受到高度的重视。然而,近几年各种食品安全事件层出不穷,毒奶粉、苏丹红、地沟油以及种类繁多的各种添加剂,使消费者对我国食品行业失去了信心。这些恶性事件表明,我国食品行业在社会责任方面做得还不够,没有承担相应的社会责任,对食品的安全性没有严格的监管,最终造成食品行业市场上的混乱。在这种现状下,我国食品行业更应该重视在社会责任方面的建设,重视社会责任的履行,加大对社会责任信息的披露,建立独立的社会责任会计信息报告,对各方利益相关者负责,更要对消费者负责,保证食品的安全性,恢复社会公众对食品行业的信心。但是,目前我国食品行业在社会责任信息披露方面的理论研究仍然有待进一步的完善,现阶段所做出的披露还不能满足各方利益相关者的需要,披露的制度以及对其披露的监管机制仍然很不健全。本文从目前现有的国内外研究的成果出发,结合了利益相关者理论、可持续发展理论、三重底线理论、信号传递理论以及信息不对称理论,并且在分析了食品行业在社会责任信息披露现状的基础上,展开对食品企业社会责任信息披露影响因素的研究。选取食品行业内99家上市企业作为研究对象,将企业规模、盈利能力、财务风险、股权性质、成长能力、股权集中度、独立董事的比例这七因素设为自变量并提出相关假设,将企业社会责任信息披露水平(CSR)作为因变量,利用多元线性回归模型,提取2014年企业的经验数据,运用SPSS统计软件进行多元线性回归分析。经过实证研究本文发现:企业规模、盈利能力、财务风险这三个因素与上市食品企业的社会责任会计信息披露水平(CSR)正相关;企业成长能力与上市食品企业的社会责任会计信息披露水平(CSR)负相关;而股权性质、股权集中度以及独立董事比例这三个因素在本文的研究中没有呈现出显著地相关性,所以本文认为与企业社会责任信息披露水平不相关。最后,本文针对目前食品企业在社会责任信息披露方面存在的不足和缺陷,从政府、企业自身以及社会三个角度提出相关完善建议,希望以此推动食品行业在社会责任信息披露方面的发展,提高其披露的质量水平。
[Abstract]:Nowadays, as an indispensable link in the chain of economic development, enterprises make irreplaceable contributions to the social and economic development of various countries. In view of the fact that the basic national policy of our country is to advocate the path of sustainable development, this requires that Chinese enterprises should not only attach importance to economic interests, but also ignore the interests of other enterprises' stakeholders in the process of development. For food companies, in terms of social responsibility, they are responsible not only for the environment, shareholders, creditors, communities and employees, but also for the safety of products. Food safety as the most important aspect of social responsibility in the food industry should be highly valued. However, in recent years, a variety of food safety incidents have emerged in endlessly. Toxic milk powder, Sudan red, gutter oil and a variety of additives have made consumers lose confidence in China's food industry. These vicious incidents show that the food industry in our country has not done enough in social responsibility, has not assumed the corresponding social responsibility, and there is no strict supervision on the food safety, resulting in the chaos in the food industry market. In this situation, the food industry in China should pay more attention to the construction of social responsibility, pay attention to the implementation of social responsibility, increase the disclosure of social responsibility information, establish an independent social responsibility accounting information report. Responsible to stakeholders and consumers to ensure food safety and restore public confidence in the food industry. However, at present, the theoretical research on social responsibility information disclosure of food industry in China still needs to be further improved, and the disclosure made at this stage can not meet the needs of all stakeholders. The disclosure system and the regulatory mechanism for its disclosure are still far from sound. Based on the existing research results at home and abroad, this paper combines stakeholder theory, sustainable development theory, triple bottom line theory, signal transmission theory and information asymmetry theory. And on the basis of analyzing the current situation of social responsibility information disclosure in food industry, the research on the influencing factors of food enterprise social responsibility information disclosure is carried out. This paper selects 99 listed enterprises in the food industry as the research object, sets the seven factors as independent variables and puts forward relevant assumptions, such as enterprise size, profitability, financial risk, equity nature, growth ability, equity concentration, and proportion of independent directors. Taking the level of corporate social responsibility information disclosure (CSR) as dependent variable, using the multivariate linear regression model, the empirical data of enterprises in 2014 are extracted, and the multivariate linear regression analysis is carried out by using SPSS statistical software. Through the empirical research, we find that the scale, profitability and financial risk of listed food enterprises are positively related to the level of social responsibility accounting information disclosure (CSR) of listed food enterprises; There is a negative correlation between corporate growth ability and the level of social responsibility accounting information disclosure (CSR) of listed food companies, while the three factors of equity nature, equity concentration and proportion of independent directors do not show significant correlation in this study. Therefore, this paper believes that the level of corporate social responsibility information disclosure is irrelevant. Finally, in view of the shortcomings and defects of the current food enterprises in the social responsibility information disclosure, this paper puts forward some relevant suggestions from the government, the enterprises themselves and the society. In order to promote the development of food industry in social responsibility information disclosure, improve the quality of its disclosure level.
【学位授予单位】：天津科技大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F426.82;F270
本文编号：2158680
[Abstract]:Nowadays, as an indispensable link in the chain of economic development, enterprises make irreplaceable contributions to the social and economic development of various countries. In view of the fact that the basic national policy of our country is to advocate the path of sustainable development, this requires that Chinese enterprises should not only attach importance to economic interests, but also ignore the interests of other enterprises' stakeholders in the process of development. For food companies, in terms of social responsibility, they are responsible not only for the environment, shareholders, creditors, communities and employees, but also for the safety of products. Food safety as the most important aspect of social responsibility in the food industry should be highly valued. However, in recent years, a variety of food safety incidents have emerged in endlessly. Toxic milk powder, Sudan red, gutter oil and a variety of additives have made consumers lose confidence in China's food industry. These vicious incidents show that the food industry in our country has not done enough in social responsibility, has not assumed the corresponding social responsibility, and there is no strict supervision on the food safety, resulting in the chaos in the food industry market. In this situation, the food industry in China should pay more attention to the construction of social responsibility, pay attention to the implementation of social responsibility, increase the disclosure of social responsibility information, establish an independent social responsibility accounting information report. Responsible to stakeholders and consumers to ensure food safety and restore public confidence in the food industry. However, at present, the theoretical research on social responsibility information disclosure of food industry in China still needs to be further improved, and the disclosure made at this stage can not meet the needs of all stakeholders. The disclosure system and the regulatory mechanism for its disclosure are still far from sound. Based on the existing research results at home and abroad, this paper combines stakeholder theory, sustainable development theory, triple bottom line theory, signal transmission theory and information asymmetry theory. And on the basis of analyzing the current situation of social responsibility information disclosure in food industry, the research on the influencing factors of food enterprise social responsibility information disclosure is carried out. This paper selects 99 listed enterprises in the food industry as the research object, sets the seven factors as independent variables and puts forward relevant assumptions, such as enterprise size, profitability, financial risk, equity nature, growth ability, equity concentration, and proportion of independent directors. Taking the level of corporate social responsibility information disclosure (CSR) as dependent variable, using the multivariate linear regression model, the empirical data of enterprises in 2014 are extracted, and the multivariate linear regression analysis is carried out by using SPSS statistical software. Through the empirical research, we find that the scale, profitability and financial risk of listed food enterprises are positively related to the level of social responsibility accounting information disclosure (CSR) of listed food enterprises; There is a negative correlation between corporate growth ability and the level of social responsibility accounting information disclosure (CSR) of listed food companies, while the three factors of equity nature, equity concentration and proportion of independent directors do not show significant correlation in this study. Therefore, this paper believes that the level of corporate social responsibility information disclosure is irrelevant. Finally, in view of the shortcomings and defects of the current food enterprises in the social responsibility information disclosure, this paper puts forward some relevant suggestions from the government, the enterprises themselves and the society. In order to promote the development of food industry in social responsibility information disclosure, improve the quality of its disclosure level.
【学位授予单位】：天津科技大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F426.82;F270
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