农业上市公司社会责任与资源配置效率关系研究

发布时间：2018-01-12 08:17

本文关键词：农业上市公司社会责任与资源配置效率关系研究　出处：《黑龙江八一农垦大学》2017年硕士论文　论文类型：学位论文

【摘要】：农业上市公司作为社会生产的基本经济单位,对国民经济的发展起着重要作用,国家统计局数据显示2015年我国农业生产总值达59,419.25亿元,比2014年增长8.49%,占国民生产总值的8.2%,对国家经济稳定发展至关重要。农业行业与人们的生活息息相关,农产品的质量安全、农药化肥的过度使用和农业废弃物的排放等问题,直接影响着人们的生命健康和赖以生存的环境,因此农业上市公司由于其行业特殊性应积极履行社会责任,以确保经济、社会和环境的可持续发展。在供给侧改革的政策背景下,农业上市公司资源配置效率低于各行业平均水平的问题得到关注。面对农业上市公司存在的社会责任问题与资源配置效率水平偏低等问题,对农业行业内部各板块资源配置效率水平差距进行分析,研究企业承担不同利益相关者责任对资源配置效率的影响,协调好农业企业社会责任与资源配置效率的关系十分必要。首先对利益相关者理论、资源配置效率理论和可持续发展理论进行分析,在此基础上对我国农业上市公司社会责任与资源配置效率的关系进行全面深入研究,旨在得出企业承担对不同利益相关者的社会责任对资源配置效率的不同影响,找到影响作用明显,且影响方向为正的利益群体,以提高农业板块整体资源配置效率水平与承担社会责任的积极性。其次,依据农业行业特殊性,对我国农业上市公司社会责任内容进行了界定,分析我国农业板块社会责任履行现状。最后,运用贡献率法与Wurgler模型分别衡量企业社会责任与资源配置效率水平,并以此作为解释变量和被解释解释变量,构建回归模型对二者关系进行分析。此外,在研究中还将农业上市公司在行业内进行板块细分,分为种植业板块、林业板块、畜牧业板块、农副产品加工业板块、渔业板块5个小板块,以分析不同板块之间资源配置效率水平差异。研究结果表明:农业上市公司履行对不同利益相关者社会责任对资源配置效率影响不同,其中,履行对环境、投资者和政府的社会责任与资源配置效率显著正相关,履行对弱势与公益群体的社会责任与资源配置效率显著负相关,履行总体社会责任及其他利益相关者社会责任与资源配置效率没有显著相关性,另外,农业板块整体资源配置效率水平较低,且行业内各细分板块间差异较大。
[Abstract]:Agricultural listed companies, as the basic economic units of social production, play an important role in the development of the national economy. In 2015, the data of the National Bureau of Statistics showed that the agricultural output value of our country reached 59, forty-one billion nine hundred and twenty-five million yuan. Compared with 2014, the increase of 8.49 percent, accounting for 8.2 percent of the gross national product, is of great importance to the stable development of the national economy. The agricultural industry is closely related to people's lives and the quality of agricultural products is safe. The excessive use of pesticides and chemical fertilizers and the discharge of agricultural wastes have a direct impact on people's health and the environment on which they live. Therefore agricultural listed companies should actively fulfill their social responsibilities because of their industry particularities. To ensure sustainable economic, social and environmental development. In the context of supply-side reforms. The problem that the efficiency of resource allocation of agricultural listed companies is lower than the average level of various industries has been concerned. Facing the problem of social responsibility of agricultural listed companies and the low level of resource allocation efficiency and so on. This paper analyzes the gap of resource allocation efficiency in different sectors of agricultural industry, and studies the impact of different stakeholders' responsibilities on resource allocation efficiency. It is necessary to coordinate the relationship between the social responsibility of agricultural enterprises and the efficiency of resource allocation. Firstly, the theory of stakeholders, the theory of resource allocation efficiency and the theory of sustainable development are analyzed. On this basis, the relationship between social responsibility and resource allocation efficiency of agricultural listed companies in China is studied comprehensively and deeply. The purpose of this paper is to find out the different impact of corporate social responsibility to different stakeholders on the efficiency of resource allocation, and find out that the impact is obvious, and the direction of the impact is positive. In order to improve the efficiency of the overall allocation of resources in the agricultural sector and to assume the enthusiasm of social responsibility. Secondly, according to the particularity of agricultural industry, the content of social responsibility of agricultural listed companies in China is defined. Finally, the contribution rate method and Wurgler model are used to measure the level of corporate social responsibility and resource allocation efficiency respectively. And as explanatory variables and explained variables, build a regression model to analyze the relationship between the two. In addition, in the study, agricultural listed companies in the industry plate subdivision, divided into plantations. Forestry plate, animal husbandry plate, agricultural and sideline products processing industry plate, fishery plate 5 small plates. In order to analyze the difference of resource allocation efficiency between different sectors, the results show that: the performance of agricultural listed companies to different stakeholders social responsibility has different impact on resource allocation efficiency, among which, performance on the environment. The social responsibility of investors and the government is positively related to the efficiency of resource allocation, while the social responsibility of performing social responsibility to the weak and public interest groups is negatively correlated with the efficiency of resource allocation. There is no significant correlation between the performance of overall social responsibility and other stakeholders' social responsibility and the efficiency of resource allocation. In addition, the level of overall resource allocation efficiency of the agricultural sector is low, and there are great differences among the subdivisions in the industry.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F324;F270

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