本文選題：企業(yè)社會責任 + 利益相關(guān)者�。� 參考：《南京理工大學(xué)》2014年碩士論文

【摘要】：營運資金是企業(yè)的一種十分分重要的資金形態(tài),營運資金的管理也是財務(wù)管理的一項重要內(nèi)容。從橫向上看營運資金的規(guī)模、結(jié)構(gòu),以及從縱向上看營運資金的周轉(zhuǎn)、流動,都對企業(yè)的日常經(jīng)營產(chǎn)生很重要的影響。近些年,營運資金管理的關(guān)注點從資金本身資金運轉(zhuǎn)、從表內(nèi)到表內(nèi)外結(jié)合、從孤立到系統(tǒng)化,衡量營運資金管理效率的指標也從單項流動資產(chǎn)周轉(zhuǎn)期發(fā)展為綜合的營運資金周轉(zhuǎn)期,評價方法也從單純的數(shù)學(xué)方法向供應(yīng)鏈管理為重心的系統(tǒng)性思維轉(zhuǎn)變。而另一方面,企業(yè)日常經(jīng)營應(yīng)當擺脫經(jīng)濟利益至上論,積極履行社會責任,否則會影響企業(yè)經(jīng)營,甚至是給企業(yè)帶來毀滅性的打擊。 根據(jù)利益相關(guān)者理論的觀點,企業(yè)的生產(chǎn)經(jīng)營離不開各種利益相關(guān)者的支持,如股東和債權(quán)人提供的資金,員工為企業(yè)提供的人力資本,消費者購買企業(yè)產(chǎn)品或服務(wù)是企業(yè)的生存源泉等,也有社區(qū)和政府所提供的經(jīng)營場所與法律保障,以及企業(yè)作為生產(chǎn)經(jīng)營實體所占用的生態(tài)環(huán)境資源等。企業(yè)應(yīng)當對利益相關(guān)者投入企業(yè)的各種資本給予回報,即履行社會責任。企業(yè)的運轉(zhuǎn)實際上是綜合配置各利益相關(guān)者投入企業(yè)的各種資源的過程,而企業(yè)營運資金的運動變化過程實質(zhì)上是企業(yè)內(nèi)各資源共生演化的過程。 本文從基于供應(yīng)鏈理論的營運資金分類和管理效率評價著手,結(jié)合決策心理學(xué)理論討論企業(yè)的社會責任表現(xiàn)對利益相關(guān)者行為的影響,并進一步引起企業(yè)營運資金管理效率的變化。在理論分析企業(yè)社會責任表現(xiàn)對營運資金管理效率的影響機制和路徑之后,用問卷調(diào)查和案例分析的方法,驗證前文的分析和觀點。問卷調(diào)查的結(jié)果顯示,總體上當企業(yè)的社會責任履行情況良好時,利益相關(guān)者會傾向于做出某些有利于雙方關(guān)系維護的決策,從而有利于企業(yè)的經(jīng)營,提高企業(yè)營運資金的管理效率,個別的,當某利益相關(guān)者的決策事關(guān)自身重大經(jīng)濟利益或合同履行等情況時,這種決策的傾向性會有所減弱。之后進一步以福田汽車和江鈴汽車兩家上市公司為案例做了驗證性分析。最后我們得出結(jié)論,當企業(yè)履行社會責任、以利益相關(guān)者價值最大化為目標經(jīng)營時,對營運資金管理效率的提高有顯著影響,并結(jié)合研究結(jié)論對企業(yè)經(jīng)營實踐提出相關(guān)建議,以期對提高企業(yè)營運資金管理起到現(xiàn)實指導(dǎo)意義。
[Abstract]:Working capital is a very important form of capital in an enterprise, and the management of working capital is also an important part of financial management. The scale and structure of the working capital and the turnover and flow of the working capital have a very important influence on the daily operation of the enterprise. In recent years, the management of working capital has focused on the operation of the funds themselves, from the internal and external integration of the funds, from isolation to systematization. The index to measure the efficiency of working capital management has also developed from a single current asset turnover period to a comprehensive working capital turnover period, and the evaluation method has also changed from a simple mathematical method to a systematic thinking focusing on supply chain management. On the other hand, the daily operation of enterprises should get rid of the theory of economic benefit supremacy and actively fulfill the social responsibility, otherwise it will affect the management of enterprises and even bring destructive blows to enterprises. According to stakeholder theory, the production and operation of an enterprise can not be separated from the support of various stakeholders, such as the funds provided by shareholders and creditors, the human capital provided by employees to the enterprise, Consumer purchase of enterprise products or services is the source of survival of enterprises, but also the community and the government provided by the business place and legal protection, as well as enterprises as production and management entities occupied by the ecological environment resources, and so on. Enterprises should reward all kinds of capital invested by stakeholders, that is, fulfill social responsibility. In fact, the operation of the enterprise is the process of synthetically allocating all kinds of resources that the stakeholders put into the enterprise, and the process of the movement change of the working capital of the enterprise is essentially the process of the symbiotic evolution of the resources in the enterprise. This paper starts with the classification of working capital and the evaluation of management efficiency based on supply chain theory and discusses the influence of corporate social responsibility performance on stakeholder behavior in combination with the theory of decision psychology. And further causes the enterprise working capital management efficiency change. After the theoretical analysis of the influence mechanism and path of corporate social responsibility performance on the efficiency of working capital management, this paper verifies the previous analysis and viewpoint with the method of questionnaire and case study. The results of the questionnaire survey show that when the corporate social responsibility performance is good, the stakeholders tend to make some decisions that are conducive to the maintenance of the relationship between the two parties, which is conducive to the management of the enterprise. In order to improve the efficiency of the management of the working capital of the enterprise, the tendency of this kind of decision will be weakened when the decision of a certain stakeholder is related to its own important economic interests or the performance of the contract, and so on. After that, two listed companies, Fukuda and Jiangling, are further analyzed as a case study. Finally, we conclude that when enterprises fulfill their social responsibility and aim at maximizing the value of stakeholders, it has a significant impact on the efficiency of working capital management. With a view to improving the management of working capital of enterprises to play a practical guiding significance.
【學(xué)位授予單位】：南京理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F270;F275

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