制造业企业社会责任与经营业绩之间交互影响的实证研究

发布时间：2018-08-04 08:17

【摘要】：制造业在国民经济中占据着举足轻重的位置。作为社会的重要组成部分,企业不能只追求经济效益,在寻求利润最大化时,还应当履行对社会的义务。近年来,制造业企业不能自觉履行社会责任的情况频频出现,比如令人触目惊心的食品安全问题、导致环境污染的排污事件、对员工身心造成伤害的安全生产事故等。随着经济的快速发展,社会责任议题越来越受到社会各界的关注,社会责任的履行成为影响企业经济效益的一个重要因素。如何较为客观的评价企业的社会责任,企业的社会责任履行情况与经营业绩存在怎样的关系,如何促使企业更好的履行社会责任,引起了学术界的激烈讨论。本文回顾了前人对企业社会责任和经营业绩的理论和实证研究,以沪深两市的制造业企业为样本,选取了 2014和2015年的数据进行研究,运用Excel和SPSS软件对数据进行处理。首先在利益相关者理论的基础上,基于财务和非财务角度角度,构建了从企业对股东、对债权人、对员工、对政府、对供应商、对消费者、对环境、对社会的责任等8个维度出发的企业社会责任评价体系。利用因子分析法,进一步优化了企业社会责任评价的指标,并对制造业上市企业社会责任总得分进行了计算和比较分析。然后以社会责任总得分作为解释变量,与被解释变量当期经营业绩进行了相关性分析和回归分析;又以经营业绩作为解释变量,下一期社会责任总得分作为被解释变量进行了相关性分析和回归分析,验证二者的交互影响作用。研究结果表明,制造业上市企业社会责任履行情况与经营业绩之间存在如下关系:(1)企业社会责任履行越好,评价得分越高,企业当期EVA值越高,经营表现越好;(2)本期经营业绩显著影响下一期社会责任履行情况,并且本期经营业绩越好,下一期社会责任履行情况越好。最后,根据研究结论,从企业、政府和社会公众角度提出了改善我国企业社会责任履行情况的对策和建议。
[Abstract]:Manufacturing industry occupies an important position in the national economy. As an important part of the society, enterprises should not only pursue economic benefits, but also fulfill their obligations to the society when seeking profit maximization. In recent years, manufacturing enterprises can not consciously fulfill their social responsibilities, such as shocking food. Safety problems, pollution accidents caused by environmental pollution, safety accidents that cause harm to employees' body and mind, and so on. With the rapid development of the economy, social responsibility issues have attracted more and more attention from all walks of life. The performance of social responsibility has become a key factor affecting the economic benefits of enterprises. How to objectively evaluate the society of the enterprise Responsibility, the relationship between the performance of the corporate social responsibility and the performance of the business, how to promote the enterprise to perform the social responsibility better, has aroused the fierce discussion in the academic circle. This paper reviews the previous theoretical and empirical research on the social responsibility and performance of the enterprise, and selects 2014 and the sample of the manufacturing enterprises in the two cities of Shanghai and Shenzhen. The data are studied in 2015, using Excel and SPSS software to deal with the data. Based on the stakeholder theory, based on the financial and non financial angles, it builds the enterprise from the 8 dimensions of the shareholders, the creditors, the employees, the government, the supplier, the consumer, the environment and the society. The social responsibility evaluation system, using the factor analysis method, further optimizes the index of the corporate social responsibility evaluation, and calculates and compares the total social responsibility score of the listed enterprises in the manufacturing industry. Then, the total score of the social responsibility is used as the explanatory variable, and the correlation analysis and the regression analysis are carried out with the operating performance of the explanatory variables in the period of the period of operation. In addition, taking the operating performance as an explanatory variable, the total score of the next period of social responsibility as the explanatory variable has been analyzed by correlation analysis and regression analysis to verify the interaction effect of the two. The results show that there is the following relationship between the performance of the social responsibility and the operating performance of the listed enterprises in the manufacturing industry: (1) the performance of corporate social responsibility. The better, the higher the evaluation score, the higher the EVA value of the enterprise in the current period, the better the performance of the business. (2) the performance of this period significantly affects the performance of the next social responsibility, and the better the performance of this period, the better the performance of the next stage of social responsibility. Finally, according to the conclusions of the research, the improvement of our enterprises from the perspective of the enterprises, the government and the public is put forward. Countermeasures and suggestions for the performance of social responsibility.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F270;F425;F272.5

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