中国民营上市公司企业社会责任表现与企业绩效相关性研究

发布时间：2018-01-03 01:19

本文关键词：中国民营上市公司企业社会责任表现与企业绩效相关性研究　出处：《中南大学》2014年硕士论文　论文类型：学位论文

【摘要】：自二十世纪九十年代以来,经济的全球化对国内外政治经济的迅速发展产生了重大的影响,各国也因经济的一体化而紧密的联系在一起。面对当前一系列的环境、贸易和能源等问题,可持续发展的理念得到了世界各国的广泛认可,企业社会责任问题也应运而生。本文根据中国上市公司年报和企业社会责任报告,设置了中国民营上市公司企业社会责任评价指标体系,并建立民营公司CSR评价指数。在对评价体系的稳定性与可靠性检验的基础上,对中国民营上市公司企业社会责任履行状况进行了描述性统计,结果表明：样本公司CSR指数水平整体不高,一半多的企业尚处于启蒙阶段,民营企业承担社会责任的意识不强。不同的行业和地区经济发展水平对企业社会责任的履行也产生不同的影响,地区经济发展水平越高,CSR指数相对越高。实证表明,民营上市公司企业社会责任表现同当期企业绩效影响关系不显著,但与次年企业绩效有显著性影响,说明只要民营上市公司认真履行社会责任,及时披露履行社会责任的信息,就能够影响市场对公司的期望,进而影响次年的企业绩效,使得企业在资本市场上能够获得良好的收益,有着良好的绩效表现。
[Abstract]:Since 1990s, economic globalization has had a great impact on the rapid development of domestic and foreign political economy. Facing a series of environmental, trade and energy issues, the concept of sustainable development has been widely recognized in the world. Corporate social responsibility also emerged as the times require. According to the annual report and corporate social responsibility report of listed companies in China, this paper sets up the evaluation index system of corporate social responsibility of private listed companies in China. On the basis of testing the stability and reliability of the evaluation system, this paper makes descriptive statistics on the social responsibility performance of private listed companies in China. The results show that the sample company CSR index level is not high, more than half of the enterprises are still in the enlightenment stage. Private enterprises do not have a strong sense of social responsibility. Different levels of economic development in different industries and regions also have different impact on the performance of corporate social responsibility, the higher the level of regional economic development. The CSR index is relatively high. Empirical results show that the corporate social responsibility performance of private listed companies and the current corporate performance impact is not significant, but has a significant impact on corporate performance in the next year, indicating that as long as private listed companies conscientiously fulfill their social responsibility. Timely disclosure of social responsibility information can affect the market expectations of the company, and then affect the performance of the next year, so that enterprises in the capital market can obtain good returns, have a good performance.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F270;F224;F276.5;F275

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