上市公司社会责任的财务绩效评价研究

发布时间：2018-01-21 11:47

本文关键词： 上市公司社会责任财务绩效评价因子分析　出处：《哈尔滨商业大学》2014年硕士论文　论文类型：学位论文

【摘要】：伴随社会的成长,上市公司日益壮大并成为当今经济的重要组成部分。上市公司在给社会经济带来特殊贡献的同时,也伴随其发展产生了一系列的社会问题,例如对员工的权利重视程度不够,对消费者权益的尊重度不高,造成了一定程度上的环境污染,破坏了生态平衡,对社会问题关注较少等,此类问题已经在很多程度上妨碍了社会的发展。随着问题的产生,人们开始关注公司的社会责任问题,而且不断地将其纳入广泛的社会实践中。国内公司已经大致可以接纳公司社会责任的观念,不过在应用方面上仍然相对滞后,社会责任信息在披露层面权威的相关法规不足,以至于无论是在披露方法还是实质上社会责任信息都存在着相当大的不确定性与不同。为了能够更加适合国情并且更有效地监督公司履行责任,以公司社会责任为基础的财务绩效评价体系就变成了亟待解决的事项。在借鉴国内与国外相关研究成果后,文章结合我国上市公司的披露情况,对公司社会责任指标体系与财务绩效评价会用到的理论基础进行了梳理,对财务层面信息的数据进行细化分析,抽取了2013年26家上市公司年报为研究样本,针对初始数据做出很多的运算处理,而后使用标准化方法对数据进行了归一化处理,核对与校验了评价指标体系的可操作性和科学性,对15个社会责任财务评价指标运用因子分析法进行分析,目的是提出公因子,评价指标的权重使用是的因子的方差贡献率,从而实现对指标的赋权。在构建评价体系后,文章对样本进行了分析,指出了不足之处并分析其原因,通过提出了合理的建议,帮助公司实现更长远的发展,为企业信息披露的规范提供对策,给予政府对财务绩效评价的管控以方法支撑。
[Abstract]:With the growth of society, listed companies are growing stronger and become an important part of today's economy. While the listed companies have made special contributions to the social economy, they have also produced a series of social problems along with their development. For example, the degree of attention to the rights of employees is not enough, the degree of respect for consumer rights is not high, resulting in a certain degree of environmental pollution, damage to the ecological balance, less attention to social issues and so on. Such problems have hindered the development of society to a great extent. With the emergence of the problems, people begin to pay attention to the problem of corporate social responsibility. Domestic companies have generally accepted the concept of corporate social responsibility, but still lag behind in its application. The relevant laws and regulations on the authority of social responsibility information in the disclosure level are insufficient, so that there is considerable uncertainty and difference in both the disclosure method and the essence of the social responsibility information. In order to be more appropriate to the national context and more effectively monitor the performance of the company's responsibilities. The financial performance evaluation system based on corporate social responsibility (CSR) has become an urgent matter to be solved. After referring to domestic and foreign related research results, the article combines the disclosure of listed companies in China. Corporate social responsibility index system and financial performance evaluation will be used to sort out the theoretical basis of the financial level of information on the detailed analysis of data. In 2013, 26 listed company annual reports were taken as the research samples, and a lot of operations were done for the initial data, and then the standardized method was used to normalize the data. Check and verify the maneuverability and scientific nature of the evaluation index system, and analyze the 15 social responsibility financial evaluation indicators by factor analysis, in order to put forward common factors. The weight of the evaluation index is the variance contribution rate of the factor, so as to achieve the empowerment of the index. After constructing the evaluation system, the article analyzes the samples, points out the shortcomings and analyzes the reasons. Through putting forward reasonable suggestions to help the company to realize the long-term development, to provide countermeasures for the standardization of enterprise information disclosure, to give the government control and control of financial performance evaluation to the method support.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F275

【相似文献】