制造业上市公司社会责任对经营绩效的影响研究

发布时间：2018-01-10 19:01

本文关键词：制造业上市公司社会责任对经营绩效的影响研究　出处：《东北农业大学》2014年硕士论文　论文类型：学位论文

【摘要】：企业在追求经营绩效达到最大值时,还应考虑对利益相关者履行的社会责任问题。企业是社会的组成部分之一,不仅需要追求经济上的利益,而且还要承担相应的义务。企业社会责任问题受关注程度越来越高,例如作为消费者每时每刻都非常关注产品的质量,售后的服务等等。企业积极履行社会责任,企业知名度就会有所提升,从而带来众多的消费者,市场份额将不断扩大,进而企业的经营绩效得到提升。因此,企业社会责任不只是履行自己的职责,它更能对企业的长期发展产生深远影响。本文以我国制造业行业上市公司的数据为研究对象,运用实证的分析方法进行研究企业社会责任对经营绩效的影响情况。本文借鉴前人研究成果的基础上,对国内与国外相关文献进行研究整理,定义了制造业、企业的社会责任、经营绩效和利益相关者的概念,并介绍为本文奠定基础的相关理论,分别是：社会契约理论、利益相关者理论、经营绩效理论、信号传递理论。通过统计整理资料分析出我国制造业上市公司社会责任与经营绩效的现状,运用整理出的数据简单分析我国制造业行业上市公司履行社会责任对经营绩效的影响情况。然后基于利益相关者的角度进行设定企业社会责任和企业经营绩效的计量指标,将企业社会责任分为七个方面,分别是：股东、债权人、员工、政府、供应商、消费者和公益事业。经营绩效指标是利用相关性分析的手段,并通过总资产收益率(ROA)、托宾Q(TBQ)以及净资产收益率(ROE)三个指标分析得到的,最后选取净资产收益率来进行计量；以上市公司的规模、公司的上市地点和企业成长性当作控制变量。其中企业社会责任运用因子分析方法提取出公共因子,并给他们赋予相应的权重,最后得到一个整体的企业社会责任(CSR)指标,进而衡量企业履行社会责任的情况,随后提出相应的假设并建立数学模型,并以中国制造业2010年至2012年1118家上市公司为对象,进行实证验证我国制造业行业上市公司社会责任对企业的经营绩效的影响情况。结果表明,当期企业履行社会责任对企业当期的经营绩效有显著的正面影响；前一期企业履行社会责任对企业当期的经营绩效有显著的正面影响；前两期企业履行社会责任对企业当期的经营绩效有不显著的正面影响。结合实证分析的结果提出履行社会责任提高经营绩效的建议,主要是想提高我国制造业上市公司履行社会责任的意识,使得企业与其利益相关者能够共同的发展与进步,最后得出本文的结论。
[Abstract]:Enterprises should also consider the social responsibility to stakeholders when they pursue the maximum operating performance. Enterprises are one of the components of society, not only the pursuit of economic interests. Corporate social responsibility (CSR) is getting more and more attention, for example, as consumers are very concerned about the quality of products all the time. After the sale of services and so on. Enterprises actively perform social responsibility, corporate awareness will be enhanced, thus bringing a large number of consumers, market share will continue to expand, and then the business performance of the enterprise has been improved. Corporate social responsibility (CSR) is not only to fulfill its own responsibilities, but also to have a far-reaching impact on the long-term development of enterprises. This paper takes the data of listed companies in the manufacturing industry as the research object. Using the empirical analysis method to study the impact of corporate social responsibility on business performance. Based on the previous research results, this paper studies and collates the domestic and foreign literature, and defines the concepts of manufacturing, corporate social responsibility, business performance and stakeholders. And introduce the relevant theories that lay the foundation for this article, namely: social contract theory, stakeholder theory, management performance theory. Signal transmission theory. Through statistics and collation of data to analyze the current situation of social responsibility and business performance of listed manufacturing companies in China. Using the collected data to analyze the impact of social responsibility on the performance of listed companies in manufacturing industry in China. Then based on the stakeholder perspective to set up corporate social responsibility and business performance of the enterprise. Measurement indicators. Corporate social responsibility is divided into seven aspects: shareholders, creditors, employees, government, suppliers, consumers and public welfare. And through the analysis of total return rate of assets (ROAA, Tobin Q#en0# TBQ) and ROE (return of net assets), we select the rate of return of net assets (ROA) to measure. Taking the scale of listed company, the place of listing and the growth of the company as control variables, corporate social responsibility uses factor analysis method to extract public factors and give them the corresponding weight. Finally, we get an overall CSR (CSR) index, and then measure the performance of corporate social responsibility, and then put forward the corresponding assumptions and establish a mathematical model. And the Chinese manufacturing industry from 2010 to 2012 1118 listed companies as the object. The results show that the current corporate social responsibility has a significant positive impact on the current business performance; The performance of social responsibility in the previous period has a significant positive impact on the business performance of the current period; The first two periods of corporate social responsibility have no significant positive impact on the current business performance. Combined with the empirical analysis of the results of the implementation of social responsibility to improve the performance of the recommendations. The main purpose of this paper is to improve the consciousness of the listed manufacturing companies to fulfill their social responsibility, so that the enterprises and their stakeholders can develop and progress together. Finally, the conclusion of this paper is drawn.
【学位授予单位】：东北农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F270;F272.5;F406.7

【共引文献】