企业社会责任对公司研发投入的影响研究

发布时间：2018-11-05 09:29

【摘要】：随着我国经济的快速发展,一系列企业社会责任(Corporate Social Respons ibi 1 i ty,CSR)问题随之出现,CSR在国际和国内的关注程度越来越高。2016年国家发改委等部门联合制定《绿色发展指标体系》和《生态文明建设考核目标体系》,对企业社会责任不断提出新的要求;2017年初,企业所得税法修正草案提出了企业做出慈善捐赠将享有更多的税收优惠的政策。与此同时,在企业经营和发展的过程中,公司研发投入(RD)已经成为推动其自我升级,持续提高核心竞争力的重要战略性决策。根据委托代理理论、信号传递理论以及利益相关者理论等理论基础以及借鉴相关国内外文献,可知企业社会责任对公司研发投入具有明显影响。因此,本文立足于中国基本国情,重点研究CSR对公司研发投入的影响,并在此基础上进一步研究股权性质和地区发展水平差异对CSR与研发投入关系的影响。本文基于实证会计研究范式,选取2011-2015年深沪A股上市公司,经实证检验后得到企业社会责任绩效可以明显促进公司研发投入的结论。进一步,考虑到我国特色股权制度,本文将上市企业按股权性质划分,研究表明,与非国有企业相比,在国有企业中,CSR的绩效水平会对RD产生更加明显的促进作用。此外,考虑到各地区市场化水平发展具有明显差异,本文研究发现,市场化水平高的地区CSR对公司研发投入影响的程度较大。随后,本文引入华为集团的案例,通过案例研究,从微观角度论证CSR履行情况对研发投入的影响。最后本文总结整理前文研究结果,并提出相关政策性建议。近年来,国内学者对于企业社会责任、研发投入单独的学术研究都十分多,但是关注二者之间关系的很少,并且大多为机理研究,并未给出二者关系的直接经验证据,本文立足于我国基本国情,研究我国上市公司CSR对研发投入的影响,对于促进企业积极履行CSR,自觉自愿加大研发投入,不断提高企业的核心竞争力,推动我国资本市场的健康发展具有一定的指导意义。
[Abstract]:With the rapid development of China's economy, a series of corporate social responsibility (Corporate Social Respons ibi 1 I ty,CSR) problems have emerged. CSR is paying more and more attention at home and abroad. In 2016, the National Development and Reform Commission and other departments jointly formulated the "Green Development Index system" and "Ecological Civilization Construction Assessment goal system", which put forward new requirements for corporate social responsibility. In early 2017, a draft amendment to the corporate income tax law proposed that companies would enjoy more tax incentives for charitable donations. At the same time, in the process of enterprise management and development, R & D investment (RD) has become an important strategic decision to promote its self-upgrading and continuously improve its core competitiveness. According to the principal-agent theory, signal transmission theory and stakeholder theory, and draw lessons from relevant domestic and foreign literature, we can see that corporate social responsibility has a significant impact on corporate R & D investment. Therefore, based on the basic situation of China, this paper focuses on the impact of CSR on the R & D investment of the company, and on this basis, further studies the impact of the equity nature and regional development level differences on the relationship between CSR and R & D investment. Based on the paradigm of empirical accounting, this paper selects the Shenzhen and Shanghai A-share listed companies from 2011-2015, and obtains the conclusion that corporate social responsibility performance can obviously promote the R & D investment of the company. Further, considering the ownership system with Chinese characteristics, this paper divides the listed enterprises according to the nature of equity. The research shows that, compared with the non-state-owned enterprises, the performance level of CSR will play a more significant role in promoting RD in state-owned enterprises. In addition, considering the obvious differences in the development of market level in different regions, this paper finds that the high level of market CSR has a greater impact on the R & D investment of the company. Then, this paper introduces the case of Huawei Group, through the case study, from the microscopic point of view to demonstrate the impact of CSR performance on R & D investment. Finally, this paper summarizes the previous research results, and puts forward relevant policy recommendations. In recent years, there are many academic researches on corporate social responsibility and R & D, but little attention has been paid to the relationship between the two, and most of them are mechanism studies, and no direct empirical evidence of their relationship has been given. Based on the basic national conditions of our country, this paper studies the influence of CSR on R & D investment of listed companies in our country, which can promote enterprises to actively fulfill CSR, initiative and increase R & D investment, so as to continuously improve the core competitiveness of enterprises. To promote the healthy development of China's capital market has certain guiding significance.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F270;F275

【参考文献】