民营企业财务信用对社会责任绩效的影响研究

发布时间：2018-03-17 11:43

本文选题：民营企业　切入点：财务信用　出处：《上海工程技术大学》2015年硕士论文　论文类型：学位论文

【摘要】：美国著名的金融投资公司雷曼兄弟在2008年宣布破产,既有忽视利益相关者的利益的原因,也因内部忽视经营风险而致。国内社会责任缺失现象也较为严重,典型的表现有以下几种:有毒胶囊、双汇瘦肉精以及食品塑化剂事件等不断引起消费恐慌;中小股东利益受到侵占事件、员工不能被按时足额缴纳社保等问题时有发生;北京等北方城市雾霾天气持续恶化及上海金山区水污染事件也敲响了社会对于环境问题关注不足的警钟。这些现象催促着社会各界特别是企业对社会责任各方面问题的重视。截至2011年底,我国民营企业总数占全国企业总数的96%,对GDP贡献已经超过50%。另一方面,纵观2013年中国企业500强榜单,民营企业虽然只有区区16家,但是却用仅占不到社会资源总量1/3的比重创造了我国GDP2/3的增长。这些都足以说明民营企业已经在我国国民经济中逐渐占据了重要地位。另一方面,由于我国民营企业尚且处于发展较不完善的阶段,各项体系都不够健全,社会相应的配套制度也不够成熟,使得民营企业当前发展中财务信用很多问题都成为社会关注的焦点。与此同时,在市场经济大环境中,财务信用是交易双方权益的基本保障和权力,较发达国家已建立完善的法规和信用制度而言,我国民营企业由于更多关注利润最大化和履行社会责任可能付出的代价,财务信用缺失现象非常明显。企业不同的生产经营情况和企业文化、价值观的不同会使不同企业对社会责任绩效的认识程度不同,而财务信用状况能够从另一个侧面反映民营企业整体履行社会责任的意识和行为能力,因此将二者结合研究具有很强的实际意义和创新性。现阶段,我国关于社会责任绩效的研究和实践都尚且处于初级阶段,鉴于民营企业社会责任问题的不良现状和研究的迫切性,本文将重点关注当前最热门的话题之一——社会责任问题,并创新性的从财务信用的视角研究社会责任绩效问题。本文以近三年中国上市民营企业100强中的37家上市公司为研究对象,所使用的财务信用相关数据源自相关网站披露的年度财务报表和财务报告,社会责任绩效指数源自社科院发布的企业社会责任蓝皮书《中国企业社会责任研究报告》,在国内外学者对于财务信用和社会责任绩效研究的基础上,通过理论研究、阐述和实证分析,设计一系列反映企业财务信用的财务和非财务指标,分财务部分和非财务部分分别进行研究与分析,先进行描述性统计,再通过相关分析和回归分析,得出民营企业财务信用对社会责任绩效的正效应结论。最后,分析产生这种情况的可能原因,针对性和创新性的提出对于民营企业改善社会责任现状的建议和对策及改善财务信用水平对于社会责任绩效的意义和作用。
[Abstract]:Lehman Brothers, a famous financial investment company in the United States, declared bankruptcy on 2008, which not only ignored the interests of stakeholders, but also caused by internal neglect of business risks. The phenomenon of lack of domestic social responsibility was also serious. The typical manifestations are as follows: toxic capsules, Shuanghui lean meatine and food plasticizer events cause consumer panic, small and medium-sized shareholders' interests are encroached upon, employees can not be paid social security on time and in full, and other problems occur from time to time; The continuous deterioration of haze weather in northern cities such as Beijing and the water pollution incident in Jinshan District of Shanghai have also sounded the alarm that the society is not paying enough attention to environmental problems. These phenomena urge all walks of life, especially enterprises, to be socially responsible. As of end of 2011, The total number of private enterprises in China accounts for 96% of the total number of enterprises in the country and has contributed more than 50% to GDP. On the other hand, looking at the 2013 list of China's top 500 enterprises, although there are only 16 private enterprises, However, it has created the growth of China's GDP2/3 with a proportion of less than 1/3 of the total amount of social resources. All this shows that private enterprises have gradually occupied an important position in our national economy. On the other hand, Because the private enterprises of our country are still in the stage of imperfect development, each system is not perfect enough, and the corresponding supporting system of society is not mature enough. At the same time, in the market economy environment, financial credit is the basic guarantee and power of both sides of the transaction. More developed countries have established perfect regulations and credit systems, the private enterprises in China may pay more attention to the maximization of profits and social responsibility. The phenomenon of lack of financial credit is very obvious. Different production and management situation, different enterprise culture and different values will make different enterprises have different understanding of social responsibility performance. But the financial credit condition can reflect the consciousness and behavior ability of the private enterprise to fulfill the social responsibility from the other side, so it is of great practical significance and innovation to combine the two aspects. The research and practice on the performance of social responsibility in China are still in the initial stage. In view of the bad situation and urgency of the research on the social responsibility of private enterprises, this paper will focus on one of the hottest topics at present-social responsibility. This paper takes 37 listed companies of China's top 100 listed private enterprises as the research objects, and studies the social responsibility performance from the perspective of financial credit. The financial credit-related data used are derived from the annual financial statements and financial reports disclosed on the relevant websites, The social responsibility performance index is derived from the Blue Book on Corporate Social responsibility published by the Academy of Social Sciences, "the Research report on Corporate Social responsibility in China". On the basis of the research on financial credit and social responsibility performance by domestic and foreign scholars, it is theoretically studied. In this paper, a series of financial and non-financial indexes reflecting the financial credit of an enterprise are designed, which are studied and analyzed separately in the financial and non-financial parts. First, descriptive statistics are carried out, and then, through correlation analysis and regression analysis, a series of financial and non-financial indicators are designed. The positive effect of financial credit on social responsibility performance of private enterprises is obtained. Finally, the possible reasons for this situation are analyzed. This paper puts forward some suggestions and countermeasures for private enterprises to improve the current situation of social responsibility and the significance and function of improving financial credit level for social responsibility performance.
【学位授予单位】：上海工程技术大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F275;F276.5

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