高速公路上市企业社会责任研究

发布时间：2018-02-25 01:13

本文关键词： 高速公路上市企业企业社会责任利益相关者企业治理结构政府规制行业协会　出处：《长安大学》2015年硕士论文　论文类型：学位论文

【摘要】：高速公路企业作为政府特许经营企业,本应承担更多的社会责任,然而近年来在经营过程中却存在诸多不负责任的现象:超期收费,收费标准过高,贪腐现象频发??较低的社会责任实践水平严重制约我国高速公路行业的和谐发展,因此我们有必要对高速公路企业的社会责任进行专门研究,以推动其实践的发展。但我们必须认识到,我国高速公路企业发展水平参差不齐,要求所有企业承担同样的社会责任不现实,把所有企业作为一个无差别整体进行研究对实践的指导意义也不大,为此本文以其中承担社会责任的资源更多、能力更强的高速公路上市企业作为研究对象,通过对高速公路上市企业社会责任的专门研究来推动其社会责任实践的发展,进而带动整个行业企业社会责任的发展。本文首先从一般企业的社会责任理论入手,通过分析比较,确定利益相关者理论为本文研究高速公路上市企业社会责任的基础理论,并以该理论为指导,结合高速公路上市企业运营管理的特殊性,构建了高速公路上市企业社会责任内容体系,认为其社会责任主要包含对员工、司乘人员、相连路段经营者(商业伙伴)、政府、环境和社会发展的责任。其次,以构建的高速公路上市企业社会责任内容体系为依据,对我国高速公路上市企业社会责任实践进行了研究,发现企业对员工、司乘人员、政府、环境和社会发展的责任履行整体较好,对相连路段经营者的责任承担则不够重视。具体来看,企业在满足司乘人员需求、执行“绿色通道”政策和重大节假日免收通行费政策、提高道路养护水平、定期发布企业社会责任报告方面表现良好,在部分经营路段收费标准和收费年限调整、预防企业贪腐风险、同相连路段经营者协作、企业社会责任报告内容完善方面存在不足。最后,针对这些不足,以企业、政府和行业协会三方协同为方向构建了高速公路上市企业社会责任实践推进机制:以完善企业治理结构为基础,主要是完善企业监事会和独立董事制度、设立专门的社会责任管理部门;以完善政府规制为重点,主要包括完善收费标准规制、完善高速公路特许经营的相关法律法规和特许经营协议、设置独立的规制机构(企业社会责任监管机构)、完善企业社会责任报告和设立企业社会责任投资基金;以发挥行业协会作用为补充,主要是发挥行业协会对政府规制的监督作用,发挥其对高速公路上市企业在对相连路段经营者承担责任方面的监督引导作用。
[Abstract]:Expressway enterprises, as government franchising enterprises, should bear more social responsibility. However, in recent years, there are many irresponsible phenomena in the process of operation: excessive charges, excessive charges and frequent corruption. ? The low practical level of social responsibility seriously restricts the harmonious development of expressway industry in our country. Therefore, it is necessary for us to study the social responsibility of expressway enterprises specially in order to promote the development of their practice. However, we must realize that, The development level of expressway enterprises in China is uneven, and it is not realistic to require all enterprises to assume the same social responsibility. Therefore, this paper takes the listed expressway enterprises with more resources and stronger ability to undertake social responsibility as the research object, and promotes the development of the practice of social responsibility through the special research on the social responsibility of expressway listed enterprises. This paper starts with the general corporate social responsibility theory, through analysis and comparison, determines the stakeholder theory as the basic theory of the highway listed enterprises' social responsibility. Under the guidance of the theory and the particularity of the operation and management of the listed expressway enterprises, this paper constructs the content system of the social responsibility of the listed enterprises on the highway, and considers that the social responsibility of the listed enterprises mainly includes the employees and the staff. Secondly, based on the content system of social responsibility of listed enterprises of expressway, this paper studies the practice of social responsibility of listed enterprises of expressway in our country. It is found that the responsibility of enterprises to employees, drivers, government, environment and social development is better overall, but not enough attention is paid to the responsibility of operators of connected roads. To be specific, enterprises are meeting the needs of riders. To implement the "green passage" policy and the toll-free policy for major holidays, to improve the level of road maintenance, to regularly issue corporate social responsibility reports, and to adjust the toll standards and toll years of some operating road sections, To prevent the risk of corporate corruption, to cooperate with the operators of connected road sections, and to improve the content of corporate social responsibility reports, there are shortcomings. Finally, in order to solve these deficiencies, The government and the industry association have set up the practical promotion mechanism of the highway listed enterprise social responsibility in the direction of coordination: based on the perfection of the corporate governance structure, the system of the board of supervisors and the independent director of the enterprise has been improved. Setting up special social responsibility management department, focusing on perfecting government regulation, mainly including perfecting the regulation of toll standard, perfecting the relevant laws and regulations of expressway franchise and franchise agreement, Set up independent regulatory bodies (corporate social responsibility regulatory agencies, improve corporate social responsibility reports and set up corporate social responsibility investment fund; to play the role of industry associations as a supplement, It is mainly to give play to the supervision role of the trade association to the government regulation and to the supervision and guidance role of the listed enterprises of expressway in the responsibility of the operators of the connected road sections.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F270;F542.6

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