本文選題：創(chuàng)業(yè)板上市公司 + 社會責任報告��； 參考：《青島理工大學》2013年碩士論文

【摘要】：作為資本市場的重要組成部分，創(chuàng)業(yè)板主要由代表我國未來產(chǎn)業(yè)升級發(fā)展方向的高成長性、高新技術(shù)產(chǎn)業(yè)公司構(gòu)成，它的健康發(fā)展對我國資本市場多元化建設(shè)和指導我國未來產(chǎn)業(yè)轉(zhuǎn)型具有重要作用，而作為創(chuàng)業(yè)板的基本組成部分，，創(chuàng)業(yè)板上市公司的行為也變得頗具研究價值。創(chuàng)業(yè)板上市公司社會責任報告披露作為自愿性信息披露行為，是對公司履行社會責任的重要揭示。它一方面有助于提高公司知名度，促使投資者更好的了解公司并做出較優(yōu)決策，另一方面也有助于公司與投資者溝通，進一步促使公司履行社會責任，提高公司經(jīng)營管理效率，有利于公司提升績效。因此研究創(chuàng)業(yè)板上市公司社會責任報告披露對績效的影響對公司管理協(xié)調(diào)社會責任與經(jīng)營管理、完善創(chuàng)業(yè)板制度建設(shè)、維護創(chuàng)業(yè)板市場健康發(fā)展具有重要意義。 目前我國學者已經(jīng)著手對企業(yè)社會責任報告披露對績效產(chǎn)生的影響進行研究并取得了一定成果，但選擇創(chuàng)業(yè)板上市公司作為樣本對象的研究還比較少。所以本文旨在對創(chuàng)業(yè)板上市公司社會責任報告披露行為和披露水平是否會對績效產(chǎn)生影響進行嘗試性研究，從而提出建立建設(shè)社會責任披露制度的建議，為完善創(chuàng)業(yè)板制度提供參考。 本文主要研究了以下幾個方面的問題： （1）基于利益相關(guān)者理論和企業(yè)生命周期理論，重新界定了創(chuàng)業(yè)板上市公司的社會責任。 （2）從自愿性信息披露和對揭示的公司社會責任履行情況兩方面對創(chuàng)業(yè)板上市公司社會責任報告披露對績效的影響機制進行分析。 （3）結(jié)合我國構(gòu)建社會責任報告評價體系的情況和創(chuàng)業(yè)板上市公司披露社會責任報告的現(xiàn)狀，重新構(gòu)建了針對創(chuàng)業(yè)板上市公司的社會責任報告評分體系。 （4）實證檢驗創(chuàng)業(yè)板上市公司社會責任報告披露行為和披露水平對公司績效的影響，并據(jù)此提出完善社會責任報告編制和披露的建議。
[Abstract]:As an important part of the capital market, the gem is mainly composed of high-growth companies, which represent the direction of industrial upgrading and development in the future. Its healthy development plays an important role in the diversification of China's capital market and guiding the future industrial transformation. As a basic part of the gem, the behavior of listed companies in gem has become of considerable research value. As a voluntary disclosure of information, the social responsibility report disclosure of listed companies on the gem is an important disclosure of corporate social responsibility. On the one hand, it helps to enhance the company's reputation, promote investors to better understand the company and make better decisions, on the other hand, it also helps the company to communicate with investors, further promote the company to fulfill its social responsibility, and improve the efficiency of the company's operation and management. It is good for the company to improve its performance. Therefore, it is of great significance to study the impact of social responsibility report disclosure on the performance of listed companies in the gem to coordinate the social responsibility and management of the company, to perfect the construction of the gem system and to maintain the healthy development of the gem market. At present, Chinese scholars have begun to study the impact of corporate social responsibility report disclosure on performance and have achieved certain results, but the research of choosing gem listed companies as the sample is still relatively small. Therefore, the purpose of this paper is to try to study whether the behavior and level of social responsibility disclosure of listed companies on the gem will have an impact on performance, so as to put forward the proposal of establishing a social responsibility disclosure system. In order to improve the gem system to provide reference. This paper mainly studies the following aspects: 1) based on stakeholder theory and enterprise life cycle theory, This paper redefines the social responsibility of listed companies on the gem. (2) from voluntary information disclosure and corporate social responsibility performance revealed two aspects of the gem listed companies social responsibility disclosure on the performance of the impact Based on the situation of China's construction of social responsibility report evaluation system and the current situation of gem listed companies disclosing social responsibility reports, This paper reconstructs the social responsibility report scoring system for the listed companies on the gem. (4) empirical test on the impact of the behavior and the level of disclosure of the social responsibility report on the performance of the listed companies on the gem. Based on this, the author puts forward some suggestions for perfecting the compilation and disclosure of social responsibility reports.
【學位授予單位】：青島理工大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F270;F275;F832.51

【參考文獻】

相關(guān)期刊論文 前10條

1 顏剩勇,劉慶華;企業(yè)社會責任財務分析指標研究[J];財會通訊(學術(shù)版);2005年05期

2 殷楓;;上市公司自愿性信息披露和盈余業(yè)績關(guān)系研究[J];財會通訊(學術(shù)版);2006年03期

3 王勇;;基于公司治理的信息披露質(zhì)量與公司績效關(guān)系研究——來自中國上市公司的經(jīng)驗證據(jù)[J];財會通訊;2009年33期

4 龔明曉;宋獻中;;企業(yè)自愿披露社會報告的風險與成本[J];財會月刊;2006年17期

5 鄒相煜;王一川;;上市公司社會責任信息披露與公司價值的相關(guān)性[J];財會月刊;2008年05期

6 徐向藝;方政;;股權(quán)性質(zhì)、信息透明度與股權(quán)融資成本——基于中國上市公司的實證研究[J];東岳論叢;2010年05期

7 朱啟明;許如荔;;創(chuàng)業(yè)板上市公司績效評價——基于因子分析和熵值法的實證研究[J];貴州財經(jīng)學院學報;2011年05期

8 李嬌嬌;;上市公司自愿性信息披露構(gòu)成及其影響因素分析——基于利益相關(guān)者視角[J];財會通訊;2012年30期

9 劉曉嬙;;對企業(yè)社會責任報告保證的若干思考[J];中國管理信息化;2013年12期

10 龍文濱;;公司社會責任與財務業(yè)績關(guān)系研究[J];財會通訊;2013年12期

本文編號：2009642