农业上市公司履行社会责任对财务绩效的影响研究

发布时间：2018-08-28 17:08

【摘要】：在经济高速增长的今天,作为微观经济主体的企业其发展已经与责任、道德、环境等息息相关。随着企业社会道德问题的增多,世界范围内的“社会责任型消费者”快速增多,“社会责任型消费者”其购买决策在很大程度上基于企业社会责任表现。国际组织及各种社会团体都开始高度关注企业社会责任履行。我国政府也积极参与其中,制定了一系列法律法规和规章制度。上市公司引领国民经济,其示范带头作用不言而喻。农业上市公司具有行业特殊性,其经营直接影响人们日常生活,保护人类健康,成为其不可推卸的社会责任。然而目前仍有众多农业上市公司制造了一系列“骇人听闻”事件,如“地沟油”事件、双汇“瘦肉精”事件等。这些事件使得公众对农业上市公司社会责任的关注度迅速提高,公众对农业上市公司履行社会责任的要求更为迫切。那么怎样有效的评价农业上市公司社会责任履行情况变得更为重要,农业上市公司社会责任挂钩企业财务绩效,其将更加重视社会责任的履行。本文通过对前人文献的研究选取七类利益相关者指标,参考社会贡献率的计算方法对各利益相关者责任得分做出了计算,采用因子分析法提取主成分,形成了针对农业上市公司社会责任的评价体系。研究得出样本企业社会责任总得分以及三个主成分因子的得分,并对农业上市公司社会责任履行状况进行了描述性统计分析,了解了目前我国农业上市公司社会责任履行现状。本文的研究中选取总资产报酬率以及营业利润增长率作为企业财务绩效的衡量指标,分别衡量其盈利能力和成长性,使用SPSS 18.0统计软件对样本企业社会责任履行与财务绩效相关性进行检验,得到结论：有较少的农业上市公司关注对环境的责任,超半数的农业上市公司开始关注公益事业；企业履行投资者和政府责任可以显著提高企业的盈利能力,同时,对政府责任的履行对营业利润增长率具有正向作用；企业对除投资者以外的其他利益相关者履行责任与企业的盈利性相关性并不显著,对除政府以外的其他利益相关者履行责任与企业的成长性相关性也不显著。对相关性检验结果进行分析,认为结果的产生是由于：投资者贡献率在Y2中载荷较大；财务指标过少,导致结论不完善；样本数量少且多家企业在2012年的经营呈现特殊性；营业利润增长率存在“滞后效应”,受多个会计期间影响；社区和环境责任的履行其“产出”也存在“滞后效应”。本文认为农业上市公司缺乏履行社会责任动力的原因可从农业上市公司履行社会责任尚未形成良好氛围,农业上市公司履行社会责任的能力较弱,制度不完善、执行不到位三个方面来进行探讨。针对农业上市公司履行社会责任,从企业、政府和社会三方面给出建议：企业要做到提升企业家素质、加强企业文化建设、建立基于社会责任的企业治理机制以及绩效评价制度,同时,以利益相关者为基础促进管理和技术创新；政府及管理当局要提高社会责任意识,加强法律法规建设和监管力度,完善企业信息披露体制以及建立科学的企业社会责任评价标准社会要培养消费者的社会责任意识,民间组织参与进企业社会责任的履行过程中,新闻媒体要引导和推动企业减少对利益相关者权益的损害、促进企业履行社会责任。
[Abstract]:Today, with the rapid economic growth, the development of enterprises as the main body of micro-economy has been closely related to responsibility, morality, environment and so on. International organizations and various social organizations have begun to pay close attention to the fulfillment of corporate social responsibility. The Chinese government has also actively participated in the formulation of a series of laws, regulations and rules. Nowadays, many agricultural listed companies have made a series of "shocking" incidents, such as the "gutter oil" incident and the "lean meat essence" incident. These incidents make the public pay more attention to the social responsibility of agricultural listed companies. Therefore, how to effectively evaluate the performance of social responsibility of agricultural listed companies has become more important. Social responsibility of agricultural listed companies linked to corporate financial performance, it will pay more attention to the performance of social responsibility. Class stakeholder index, referring to the calculation method of social contribution rate, calculates the scores of each stakeholder's responsibility, extracts the principal component by factor analysis, and forms an evaluation system for the social responsibility of agricultural listed companies. This paper makes a descriptive statistical analysis of the performance of social responsibility of Listed Companies in China's agricultural sector and finds out the status quo of the performance of social responsibility of Listed Companies in China. Statistical software tests the correlation between sample corporate social responsibility performance and financial performance, and draws the conclusion: there are fewer agricultural listed companies concerned about environmental responsibility, more than half of the agricultural listed companies began to pay attention to public welfare undertakings; corporate performance of investor and government responsibility can significantly improve the profitability of enterprises, at the same time, government The performance of government responsibility has a positive effect on the growth rate of operating profit; the correlation between the performance of corporate responsibility to other stakeholders other than investors and the profitability of enterprises is not significant; the correlation between the performance of government responsibility to other stakeholders other than the government and the growth of enterprises is not significant. The results are as follows: the investors'contribution rate is heavily loaded in Y2; the financial indicators are too small, leading to incomplete conclusions; the sample size is small and many enterprises show particularity in operation in 2012; the growth rate of operating profit has a "lag effect" which is affected by many accounting periods; the fulfillment of community and environmental responsibilities. This paper argues that the reasons for the lack of motivation for agricultural listed companies to fulfill their social responsibilities can be discussed from three aspects: the lack of a good atmosphere for agricultural listed companies to fulfill their social responsibilities, the weak ability of agricultural listed companies to fulfill their social responsibilities, the imperfect system and the inadequate implementation. To fulfill the social responsibility of listed companies, suggestions are given from three aspects of enterprises, government and society: enterprises should enhance the quality of entrepreneurs, strengthen the construction of corporate culture, establish corporate governance mechanism and performance evaluation system based on social responsibility, and promote management and technological innovation on the basis of stakeholders; governments and management authorities In order to enhance the consciousness of social responsibility, strengthen the construction of laws and regulations, perfect the system of enterprise information disclosure and establish a scientific evaluation standard of enterprise social responsibility, the society should cultivate the consciousness of consumers'social responsibility, and the non-governmental organizations should participate in the fulfillment of enterprise social responsibility. The news media should guide and promote the enterprises to reduce their social responsibility. The damage of stakeholders' rights and interests will help enterprises to fulfill their social responsibilities.
【学位授予单位】：四川农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F302.6;F324

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