公路上市公司社会责任与财务绩效关系的实证研究

发布时间：2018-05-16 14:48

本文选题：公路上市公司 + 企业社会责任　；参考：《长安大学》2013年硕士论文

【摘要】：随着我国经济快速发展，企业社会责任已经受到社会各界人士的极大关注，国外的一些企业将履行社会责任作为一种长期投资。目前我国企业社会责任履行运动尚处起ki阶段,从整体上看企业社会责任意识在不断增强,许多企业主动发布了企业社会责任报告和可持续发展报告。实践中仍存在很多问题，如国内产品质量、环境污染、企业诚信缺失等问题的不断涌现，这说明企业对应该履行的社会责任还未落到企业日常经营行为中，特别是经济利益与社会责任发生冲突时，一些企业仍然把经济利益放在第一位，忽视或故意逃避应承担的社会责任。因此，我国企业积极履行社会责任的意识仍有待加强。高速公路作为在一定经济时期内国家拉动内需政策的支柱性产业，，在快速发展的同时也产生一系列社会问题，这引起了社会对公路上市公司社会责任问题的广泛关注。基于以上背景，论文根据企业社会责任与财务绩效的理论研究和实证分析，研究这两者之间的相关关系，从而进一步正确引导公路上市公司积极履行社会责任。论文以社会责任理论和利益相关者理论为研究起点，结合对企业社会责任与财务绩效相关性方面的国内外有关文献的研究和分析，并根据利益相关者理论选取了股东、债权人、供应商、政府、员工、客户为公路上市公司社会责任的六大利益相关主体，提出了公司社会责任履行对财务绩效的影响的假设，选取19家公路上市公司2009-2011年企业社会责任指标和财务指标相关数据，应用SPSS17.0软件对当期社会责任与当期财务绩效，当期社会责任与以后各期财务绩效分别进行多元回归分析，对其相关性假设进行检验，并利用量化的数据对实证进行支持，研究表明：(1)公路上市公司履行社会责任对企业财务绩效起积极的促进作用，二者之间具有一定的正相关关系。(2)当期社会责任指标对后期财务绩效有一定程度的积极影响，当期社会责任对当期财务绩效的影响显著，当期社会责任对滞后一期的企业财务绩效的影响也显著，而当期社会责任对滞后二期的财务绩效的影响比较小。最后根据实证分析以及公路上市公司社会责任履行的现状，提出了对公路上市公司社会责任履行的针对性建议。
[Abstract]:With the rapid economic development of our country, corporate social responsibility has been paid great attention to by people from all walks of life. Some foreign enterprises take social responsibility as a kind of long-term investment. At present, the corporate social responsibility (CSR) performance movement in our country is still in the stage of "Ki", and the awareness of CSR has been continuously strengthened, and many enterprises have actively issued the CSR report and the sustainable development report. In practice, there are still many problems, such as the quality of domestic products, environmental pollution, lack of corporate integrity and other problems, which shows that enterprises should fulfill the social responsibility has not fallen into the day-to-day business behavior. Especially when the conflict between economic interests and social responsibilities occurs, some enterprises still put economic interests first, ignoring or deliberately evading their social responsibilities. Therefore, the awareness of Chinese enterprises to actively fulfill social responsibility still needs to be strengthened. Expressway, as a pillar industry of national policy of stimulating domestic demand in a certain economic period, produces a series of social problems at the same time of rapid development, which has aroused widespread concern about the social responsibility of highway listed companies. Based on the above background, according to the theoretical research and empirical analysis of corporate social responsibility and financial performance, this paper studies the correlation between the two, so as to further correctly guide the highway listed companies to actively fulfill their social responsibility. This paper takes the theory of social responsibility and stakeholder theory as the starting point, combined with the research and analysis of the correlation between corporate social responsibility and financial performance at home and abroad, and selects shareholders and creditors according to stakeholder theory. The supplier, government, employee and customer are the six stakeholders of the social responsibility of the listed company, and put forward the assumption that the performance of corporate social responsibility will affect the financial performance. This paper selects 19 highway listed companies' relevant data of corporate social responsibility and financial indicators for 2009-2011, and applies SPSS17.0 software to carry out multivariate regression analysis on current social responsibility and current financial performance, current social responsibility and subsequent financial performance, respectively. Testing the correlation hypothesis and using quantitative data to support the empirical results, the study shows that the performance of social responsibility of highway listed companies plays an active role in promoting corporate financial performance. There is a positive correlation between the two factors. (2) the current social responsibility index has a positive effect on the financial performance of the later period, and the current social responsibility has a significant impact on the current financial performance. The influence of current social responsibility on corporate financial performance is also significant, while that of current social responsibility is relatively small. Finally, according to the empirical analysis and the status quo of the social responsibility performance of highway listed companies, the paper puts forward some specific suggestions on the social responsibility performance of highway listed companies.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F270;F542.6

【引证文献】