矿产资源型企业社会责任与企业绩效关系研究

发布时间：2019-01-24 08:25

【摘要】：长期以来,矿产资源型企业追求利益最大化、忽视承担社会责任的现象普遍存在,企业在经营过程中,大量占有和开采矿产资源,激发社会矛盾,影响自然环境,带来许多的问题。针对上述问题,民众对有关企业承担社会责任的呼声日益高涨,国家政府的监督管理也在逐渐加强。在这种情形下,矿产资源型企业面临着两难的境地:一方面单纯追求利益,不符合时代要求;另一方面承担社会责任,则要加大企业的支出成本。那么,协调好企业利益与社会责任的关系,促进企业均衡发展,就是一个需要思考和研究的现实重大问题,既关系着社会稳定,也直接影响到我国的社会经济向前发展。因此,解决好这个重大问题,从一定程度上来讲,有利于我国深化改革、全面协调可持续发展。本文针对矿产资源型企业社会责任与企业绩效的关系,重点进行了五个方面的研究和论述。第一,归纳梳理国内外关于社会责任与企业绩效关系的相关文献,发现三种不同观点:社会责任与企业绩效呈正相关、负相关或者没有明显关系。第二,介绍企业社会责任理论的产生及发展现状。第三,描述我国矿产资源型企业现状,探讨企业在承担社会责任方面存在的问题,主要有:企业社会责任覆盖面窄、不公开社会责任报告、无法达到承诺的社会责任。第四,分析国内外企业社会责任管理经验,为我国加强企业履行社会责任提供经验支持。第五,利用17家上市矿产资源型企业2010-2013年企业社会责任的有关数据,运用多元回归模型与虚拟变量模型,分析企业社会责任总体效应与企业绩效的关系、五类核心利益相关者社会责任与企业绩效的关系、国有控股与国有参股矿产资源型企业影响力的差别,结果表明:(1)上市矿产资源企业总体社会责任与企业绩效的影响在2011年-2012年间由负相关转向正相关,说明矿产资源企业承担社会责任对绩效的影响逐步转好;(2)2013年的研究表明,环境责任、社会责任与企业绩效呈正相关,表明加强企业社会责任有利于提高企业绩效;但投资者责任、员工责任、顾客和供应商责任与企业绩效相关关系不显著;(3)国有控股与国有参股企业两类企业的社会责任对企业绩效的影响没有差别。本文基于分析结果,结合国内外矿产资源型企业社会责任管理经验,针对性地提出对策建议:第一,完善企业履行社会责任的机制,营造良好社会环境;第二,企业要强化履行社会责任的意识和作为;第三,对公众来说,支持和监督企业履行社会责任,是促进经济社会建设发展的有利因素。
[Abstract]:For a long time, mineral resource-based enterprises have been seeking for maximum benefits and neglecting to bear social responsibility. In the course of operation, enterprises occupy and exploit mineral resources in large quantities, stimulate social contradictions and affect the natural environment. Cause a lot of problems. In response to the above problems, the public is increasingly calling for corporate social responsibility, and the supervision and management of the national government is also gradually strengthened. In this case, mineral resources enterprises are faced with a dilemma: on the one hand, the pursuit of interests is not in line with the requirements of the times; on the other hand, it is necessary to increase the expenditure cost of enterprises if they undertake social responsibility. Therefore, to coordinate the relationship between corporate interests and social responsibility and to promote the balanced development of enterprises is a practical and important issue that needs to be considered and studied. It is not only related to social stability, but also directly affects the social and economic development of our country. Therefore, to solve this important problem, to a certain extent, conducive to deepening reform, overall coordinated and sustainable development. In this paper, the relationship between social responsibility and corporate performance of mineral resources enterprises is studied and discussed in five aspects. First, it summarizes the domestic and foreign literature on the relationship between social responsibility and corporate performance, and finds three different views: social responsibility and corporate performance are positively correlated, negative correlation or no obvious relationship. Second, introduce the emergence and development of corporate social responsibility theory. Thirdly, it describes the present situation of mineral resources enterprises in China and discusses the problems existing in undertaking social responsibility. The main problems are as follows: the coverage of corporate social responsibility is narrow, the social responsibility report is not made public, and the social responsibility can not be achieved. Fourthly, it analyzes the experience of corporate social responsibility management at home and abroad, and provides experience support for strengthening corporate social responsibility in our country. Fifth, using the relevant data of corporate social responsibility of 17 listed mineral resource enterprises from 2010 to 2013, using multiple regression model and virtual variable model, the relationship between corporate social responsibility overall effect and corporate performance is analyzed. The relationship between social responsibility and enterprise performance of five types of core stakeholders, the difference of influence between state-owned holding and state-owned shareholding mineral resources enterprises, The results show that: (1) the impact of overall social responsibility and corporate performance of listed mineral resources enterprises changed from negative to positive from 2011 to 2012, indicating that the impact of social responsibility on performance of mineral resources enterprises gradually improved; (2) the 2013 study shows that environmental responsibility, social responsibility and corporate performance are positively correlated, indicating that strengthening corporate social responsibility is conducive to improving corporate performance; However, the relationship between investor responsibility, employee responsibility, customer and supplier responsibility and enterprise performance is not significant; (3) there is no difference in the influence of social responsibility between state-owned holding and state-owned shareholding enterprises on corporate performance. Based on the analysis results, combined with the experience of social responsibility management of mineral resources enterprises at home and abroad, this paper puts forward countermeasures and suggestions: first, perfect the mechanism of enterprises to fulfill their social responsibility, and create a good social environment; Second, enterprises should strengthen the consciousness and action of fulfilling social responsibility; third, to the public, supporting and supervising enterprises to fulfill their social responsibility is a favorable factor to promote the development of economic and social construction.
【学位授予单位】：中南民族大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F270;F272.5;F426.1

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