我国上市钢铁企业政府补助与社会责任的相关性研究

发布时间：2018-02-20 20:13

本文关键词： 企业社会责任政府补助钢铁企业　出处：《西南科技大学》2015年硕士论文　论文类型：学位论文

【摘要】：近年以来,企业履行社会责任问题日益受到国内外广泛关注与重视,我国各个行业、企业已经纷纷开始发布自身的企业社会责任报告,并详细罗列和阐述了在履行社会责任方面做出的贡献。作为我国经济重要的支柱性产业,钢铁业是我国国民经济的命脉,对我国社会经济发展具有不可忽视的推动力。钢铁企业社会责任的履行情况至关重要。在当前,受到国际国内形势的影响,我国多数钢铁企业的业绩不佳,扭亏盈利过度依赖于地方政府补助的支持。钢铁企业为当地提供了一定的就业岗位,带动了经济增长,正是社会责任的客观体现,而这也正是政府部门在企业困境中给予其补助的出发点和根本目的。企业承担的社会责任与政府的政绩考核指标、社会目标的实现存在相关性。因此,企业获得政府补助与履行社会责任之间必然有所关联。本文在查阅政府补助与企业社会责任相关文献的基础上,根据企业社会责任的相关理论,并结合钢铁企业的具体特点及现状,通过搜集整理上市钢铁企业政府补助与社会责任的相关数据,运用文献归纳总结法、回归分析方法对钢铁企业获得政府补助与履行社会责任的相关性进行了实证分析,最后提出相应的意见建议。总之,本文运用定性与定量分析相结合,理论与实证研究相结合的方法,对我国钢铁企业政府补助与社会责任的相关性进行了深入的研究,取得了一定的成果。一方面为衡量政府补助提供了一个新的观测视角,具有一定的理论意义;另一方面,为钢铁企业更好的获得政府补助,改善自己的经营业绩和企业当前所面临的困境提供了参考依据。此外,本文的观点客观促进了钢铁企业提高对社会责任的认识,为上市钢铁企业更合理的制订社会责任规划和报告指出了一个方向,为政府部门决策提供了实证参考。
[Abstract]:In recent years, the problem of corporate social responsibility has been paid more and more attention at home and abroad. In China, enterprises have begun to release their own corporate social responsibility reports. As an important pillar industry of China's economy, the steel industry is the lifeblood of our national economy. The implementation of the social responsibility of iron and steel enterprises is of great importance. At present, under the influence of the international and domestic situation, the performance of most iron and steel enterprises in our country is poor. The iron and steel enterprises have provided certain jobs and economic growth for the local people, which is the objective embodiment of social responsibility. This is also the starting point and fundamental purpose of government departments to grant subsidies to enterprises in their plight. The social responsibility of enterprises is related to the performance assessment indicators of the government and the realization of social goals. On the basis of consulting the literature about government subsidy and corporate social responsibility, this paper is based on the theory of corporate social responsibility. And combined with the specific characteristics and current situation of iron and steel enterprises, through collecting and sorting out the relevant data of government subsidy and social responsibility of listed iron and steel enterprises, and using the method of literature induction and summary, The regression analysis method has carried on the empirical analysis to the iron and steel enterprise obtains the government subsidy and fulfils the social responsibility correlation, finally proposed the corresponding opinion suggestion. In a word, this article uses the qualitative and the quantitative analysis to combine, Combining theory with empirical research, this paper makes an in-depth study on the correlation between government subsidy and social responsibility of iron and steel enterprises in China, and obtains certain results. On the one hand, it provides a new observation angle for measuring government subsidy. On the other hand, it provides a reference for iron and steel enterprises to obtain better government subsidies, improve their business performance and the current difficulties faced by enterprises. The viewpoint of this paper objectively promotes the iron and steel enterprises to improve their understanding of social responsibility, points out a direction for the listed iron and steel enterprises to make more reasonable social responsibility planning and reports, and provides an empirical reference for government departments to make decisions.
【学位授予单位】：西南科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.7;F426.31

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