我国食品类上市公司企业社会责任与财务绩效关系研究

发布时间：2018-03-04 00:09

本文选题：食品类上市公司　切入点：企业社会责任　出处：《湘潭大学》2014年硕士论文　论文类型：学位论文

【摘要】：当代社会，企业为了实现目标，一味的追求利润，忽视了自身和社会的关系，牺牲自己与其他利益相关者的关系，这种短期的目标导向使得企业歧视员工，忽视员工安全，欺诈顾客，侵犯消费者利益，破坏环境，偷税漏税等事件屡有发生。这些事件的频繁发生使得企业社会责任这个话题被推到风口浪尖上，越来越多的人开始重视各个企业承担社会责任的情况，这也促使了企业社会责任意识的加强，督促企业履行其相应的社会责任。那究竟何为企业社会责任？企业在承担社会责任的过程中所付出成本和由此产生的经济效益是怎样的？它是否违背了企业的发展目标，，又是否符合“成本效益原则”？这些问题目前都没有得到合理的解决，产生这些问题的根源就是人们对于企业社会责任尚未形成统一的认知。与此同时，企业社会责任的内容在不同产业领域和不同行业之间应该有不同的侧重范围，因此，在实际研究中不能将不同的行业进行简单的横向比较；而且，目前也不能运用简单直观的指标来衡量企业承担社会责任之后产生的效益。基于此背景，本文特意选取某一特定的行业——食品制造业进行研究。食品制造业一直以来都是与人们生活息息相关的重要行业，食品安全问题是人民群众最关心、最直接、最现实的利益问题，食品制造业理应承担更多的社会责任。本文正是处于这样的考虑，在利益相关者理论下构建了企业社会责任对财务绩效关系模型，用以分析食品制造业上市公司对股东、债权人、员工、供应商、消费者和政府这六个利益相关者的社会责任对财务绩效的影响，在此基础上，采用stata11.0统计软件对2008—2012年我国沪深两市53家食品类上市公司的企业社会责任对财务绩效的关系进行了实证研究。从实证及检验结果可以得出以下结论：（1）食品制造业履行对股东的责任和对政府的责任对财务绩效影响显著正相关，并且存在滞后性；（2）食品制造业履行对供应商的责和对消费者的责任对财务绩效的影响显著正相关，滞后性不显著；（3）食品制造业履行对债权人的责任和对员工的责任对财务绩效影响不显著；（4）食品制造业受规模效应的影响显著，但是其是否为国有企业或国有控股企业对财务绩效的影响并无关系。通过相关理论和实证相结合的研究，希望对我国食品制造业的社会责任与财务绩效的关系有全面的认识，完善食品制造业社会责任的评价体系，从而为食品制造业利益相关者做出正确的决策提供依据。
[Abstract]:In contemporary society, in order to achieve their goals, enterprises blindly pursue profits, ignore the relationship between themselves and society, and sacrifice their relationship with other stakeholders. This kind of short-term goal orientation makes enterprises discriminate against employees and neglect their safety. There are frequent incidents of cheating customers, infringing on consumer interests, damaging the environment, and evading taxes. The frequent occurrence of these incidents has pushed the topic of corporate social responsibility to the forefront of the storm. More and more people begin to pay more and more attention to the situation that each enterprise undertakes social responsibility, which also urges the enterprise to strengthen the consciousness of social responsibility and urge the enterprise to fulfill its corresponding social responsibility. What exactly is corporate social responsibility? What is the cost and economic benefit that the enterprise pays in the process of undertaking social responsibility? Is it contrary to the development objectives of the enterprise and is it in line with the "principle of cost-effectiveness"? These problems have not been solved reasonably at present. The root of these problems is that people have not yet formed a unified understanding of corporate social responsibility. At the same time, The content of CSR should have different scope of emphasis in different industry fields and different industries, therefore, it is not possible to compare different industries simply horizontally in practical research; moreover, At present, we can not use simple and intuitive indicators to measure the benefits of corporate social responsibility. Based on this background, this paper specially selected a specific industry-food manufacturing industry. Food manufacturing industry has always been an important industry closely related to people's lives, food safety issues are the most concerned about the people, the most direct, The most realistic interest problem, the food manufacturing industry should bear more social responsibility. This article is in this consideration, under the stakeholder theory, the model of the relationship between corporate social responsibility and financial performance is constructed. To analyze the impact of social responsibility on financial performance of listed food manufacturing companies to shareholders, creditors, employees, suppliers, consumers and the government. The relationship between corporate social responsibility (CSR) and financial performance of 53 food listed companies in Shanghai and Shenzhen stock markets from 2008 to 2012 was studied by stata11.0 software. From the empirical and test results, we can draw the following conclusions: (1) there is a significant positive correlation between the responsibility of the food manufacturing industry to the shareholders and the responsibility to the government to the financial performance. There is a significant positive correlation between the responsibility of the food manufacturing industry to the suppliers and the responsibility to the consumer on the financial performance. (4) Food manufacturing industry is significantly affected by scale effect. But whether it is a state-owned enterprise or a state-controlled enterprise has no effect on financial performance. Through the combination of relevant theory and empirical research, we hope to have a comprehensive understanding of the relationship between social responsibility and financial performance of food manufacturing industry in China, and improve the evaluation system of social responsibility in food manufacturing industry. So as to provide the basis for the right decision of the stakeholders in the food manufacturing industry.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.82;F270;F406.7

【参考文献】