基于企业价值的企业社会责任信息披露质量的评价研究

发布时间：2018-06-03 21:52

本文选题：企业社会责任 + 信息披露质量　；参考：《武汉理工大学》2014年硕士论文

【摘要】：在我国社会与经济快速发展和进步的同时，各种有关环境污染、食品安全、劳工关系等丑闻不断被曝光。各种关于企业违法社会责任的新闻充斥在人们的生活中，社会责任的关注度越来越高，企业被要求承担应尽的社会责任成为顺应社会潮流的举措。但是，我国市场经济起步和发展均落后于西方国家，人们的社会责任意识还未形成一定的规模，因此不管是在学术界还是实务界，社会责任方面的研究和经验仍然不足。而另一方面，我国也有部分企业在社会责任承担方面已经做到很成功了，并且树立了良好的企业形象。正是类似事件让社会大众对社会责任的认识逐步得到提升。企业也不再只是一味重视利润最大化，而是以利益相关者利益最大化为目标，越来越注重社会责任的承担。因此，本文通过规范性研究和实证研究相结合的方法旨在探索我国企业社会责任信息披露质量与企业价值的相互作用机制，丰富相关理论研究，并根据研究结论总结经验提出合适的建议，以期为我国企业提供实际指导从而促进我国企业和我国经济健康快速发展。首先，本文在对国内外相关文献进行梳理和归纳的基础上，明确社会责任、社会责任信息、社会责任信息披露的概念界定和度量方法，为实证部分研究设计打好基础。接着，通过深入分析利益相关者理论、信号传递理论等对社会责任信息披露质量与企业价值之间的作用机制进行原因分析和解释。在理论分析的基础上，提出本文的两个基本假设：企业披露社会责任信息水平越高，质量越好获得的企业回报越多，即企业价值越高。经营业绩越好即价值越高的企业越倾向于披露质量高的社会责任信息报告。基于我国国情，为了更进一步对两者关系进行研究，从所有权性质和环境敏感性两个方面进行细分，提出四个假设。此后，本研究选取我国深沪上市的公司2011-2013年的截面数据作为研究样本通过描述性分析、相关性分析、回归分析，得出本文的实证研究结果。最后，根据本文的实证研究结果，分别站在企业层面、政府层面、社会整体福利层面提出合适的建议，，并指出研究的局限性和不足之处以及未来研究展望。
[Abstract]:Along with the rapid development and progress of our society and economy, various scandals related to environmental pollution, food safety and labor relations have been exposed. All kinds of news about corporate illegal social responsibility are full of people's life, the social responsibility is paying more and more attention, the enterprises are required to undertake the social responsibility should become to conform to the social trend of the action. However, China's market economy starts and develops behind the western countries, people's social responsibility consciousness has not formed a certain scale, so whether in the academic or practical circles, the research and experience of social responsibility is still insufficient. On the other hand, some enterprises in our country have been very successful in social responsibility, and have established a good corporate image. It is similar events that gradually raise the public's awareness of social responsibility. Enterprises no longer only pay attention to profit maximization, but aim at the benefit maximization of stakeholders, and pay more and more attention to the undertaking of social responsibility. Therefore, this paper aims to explore the interaction mechanism between corporate social responsibility disclosure quality and corporate value through the methods of normative research and empirical research, so as to enrich the relevant theoretical research. According to the conclusion and experience of the research, the author puts forward some suitable suggestions in order to provide practical guidance for Chinese enterprises and promote the healthy and rapid development of our country's enterprises and economy. First of all, on the basis of combing and summing up the relevant literature at home and abroad, this paper defines and measures the concept of social responsibility and social responsibility information disclosure, and lays a good foundation for the empirical research and design. Then, through the in-depth analysis of stakeholder theory, signal transmission theory and other social responsibility information disclosure quality and corporate value mechanism analysis and explanation. On the basis of theoretical analysis, this paper puts forward two basic hypotheses: the higher the level of corporate disclosure of social responsibility information, the better the quality, the more the enterprise returns, that is, the higher the enterprise value. The better the business performance is, the higher the value is, the more companies tend to disclose high quality social responsibility information reports. Based on the situation of our country, in order to further study the relationship between the two, four hypotheses are put forward by subdividing the property of ownership and the sensitivity of environment. Since then, the cross-section data of the companies listed in Shenzhen and Shanghai from 2011 to 2013 are selected as the research samples. Through descriptive analysis, correlation analysis and regression analysis, the empirical results of this paper are obtained. Finally, according to the empirical research results of this paper, we put forward the appropriate suggestions at the enterprise level, the government level and the social welfare level, and point out the limitations and shortcomings of the research as well as the future research prospects.
【学位授予单位】：武汉理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F270;F832.51

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