本文選題：能源企業(yè) + 企業(yè)社會責(zé)任��； 參考：《西南石油大學(xué)》2017年碩士論文

【摘要】："創(chuàng)新、協(xié)調(diào)、綠色、開放、共享"五大發(fā)展理念的產(chǎn)生使社會更加關(guān)注經(jīng)濟與綠色生態(tài)的可持續(xù)發(fā)展,由國家主導(dǎo),企業(yè)踐行的《企業(yè)社會責(zé)任報告》時代的到來促進了社會責(zé)任觀的發(fā)展。社會摒棄了以往"先污染,后治理"的經(jīng)濟模式,倡導(dǎo)企業(yè)積極履行社會責(zé)任,對企業(yè)利益相關(guān)者進行積極有效的反饋。能源企業(yè),作為主要的工業(yè)生產(chǎn)性企業(yè),對環(huán)境、員工發(fā)展、生態(tài)的影響更大,更應(yīng)該主動肩負(fù)起履行社會責(zé)任的重任,其履行社會責(zé)任意識的情況更應(yīng)該受到社會的重視。但是根據(jù)目前多項指標(biāo)顯示,能源企業(yè)履行社會責(zé)任情況并不樂觀,根源在于履行社會責(zé)任意識淡薄,即使認(rèn)知到履行社會責(zé)任對社會環(huán)境有所改善,但是擔(dān)心因社會責(zé)任的支出影響企業(yè)的財務(wù)績效而放棄承擔(dān)多方責(zé)任。本文以利益相關(guān)者理論、契約理論、信號傳遞理論為理論基礎(chǔ),結(jié)合國內(nèi)外研究學(xué)者的研究基礎(chǔ),對能源企業(yè)社會責(zé)任的內(nèi)涵(基于利益相關(guān)者理論)進行界定,并通過因子分析最終確定了社會責(zé)任指標(biāo)。隨后在分析能源企業(yè)社會責(zé)任與財務(wù)績效關(guān)系時進行了深入研究,并提出兩個假設(shè),即能源企業(yè)社會責(zé)任對財務(wù)績效有積極影響;當(dāng)期能源企業(yè)履行社會責(zé)任對滯后期財務(wù)績效有顯著積極影響。最后以我國滬深兩市2011—2015年上市能源公司為研究樣本,對其公布的年度財務(wù)報表及社會責(zé)任報告書的數(shù)據(jù),綜合運用統(tǒng)計學(xué)、會計學(xué)等學(xué)科知識,采用規(guī)范性與實證研究相結(jié)合的方法對上述假設(shè)進行實證分析。研究結(jié)果顯示當(dāng)期能源企業(yè)社會責(zé)任對當(dāng)期財務(wù)績效影響積極作用不明顯;通過面板數(shù)據(jù)的固態(tài)效應(yīng)滯后函數(shù)分析發(fā)現(xiàn),當(dāng)期能源企業(yè)社會責(zé)任對滯后期財務(wù)績效有積極影響;能源企業(yè)社會責(zé)任指標(biāo)之間存在影響差異,在當(dāng)期以及滯后期,對財務(wù)績效的影響有著各自的發(fā)展路徑。基于此,本文建議提高能源企業(yè)踐行社會責(zé)任內(nèi)部管理層共識,推進能源企業(yè)對社會責(zé)任履行情況進行自我評價,加強社會責(zé)任履行的自愿主動性,從內(nèi)在機制上轉(zhuǎn)變其履責(zé)意識。其次從外部環(huán)境來說,建議加強監(jiān)管力度,構(gòu)建社會責(zé)任履行獎懲機制;積極完善企業(yè)評價體系,健全企業(yè)社會責(zé)任信息披露制度;利用相關(guān)財稅制度,推動社會責(zé)任實施外部環(huán)境。通過內(nèi)外政策措施,達到解決能源企業(yè)承擔(dān)企業(yè)社會責(zé)任對財務(wù)績效影響滯后問題。
[Abstract]:The emergence of the five development concepts of "innovation, coordination, green, openness and sharing" has made the society pay more attention to the sustainable development of economy and green ecology, and be led by the state. The era of corporate social responsibility report has promoted the development of the concept of social responsibility. The society abandons the former economic model of "pollution first, then governs", advocates the enterprises to fulfill their social responsibility actively, and gives positive and effective feedback to the stakeholders of the enterprises. Energy enterprises, as the main industrial productive enterprises, have greater influence on environment, employee development and ecology, and should take the responsibility of performing social responsibility on their own initiative, and their social responsibility should be paid more attention to. However, according to a number of current indicators, the performance of social responsibility in energy enterprises is not optimistic. The root cause is a weak sense of social responsibility, even if it is recognized that the implementation of social responsibility has improved the social environment. But fear of social responsibility spending affect corporate financial performance and give up the responsibility. Based on stakeholder theory, contract theory and signal transmission theory, this paper defines the connotation of energy corporate social responsibility (based on stakeholder theory) in combination with the research basis of domestic and foreign scholars. Finally, the social responsibility index is determined by factor analysis. Then it makes a deep study on the relationship between energy corporate social responsibility and financial performance, and puts forward two hypotheses, that is, energy corporate social responsibility has a positive impact on financial performance; The performance of current energy enterprises' social responsibility has a significant positive impact on lag financial performance. Finally, taking the energy companies listed in the Shanghai and Shenzhen stock markets from 2011-2015 as the research sample, the data of the annual financial statements and social responsibility reports published by the companies are comprehensively applied to the knowledge of statistics, accounting and other disciplines. The above hypothesis is analyzed empirically by the combination of normative and empirical research. The results show that the impact of current energy corporate social responsibility on the current financial performance is not obvious; through the panel data solid effect lag function analysis found that the current energy corporate social responsibility has a positive impact on the lag financial performance; There are influence differences among the indicators of energy corporate social responsibility. In the current period and the lag period, the impact on financial performance has its own development path. Based on this, this paper suggests to improve the internal consensus of the management of social responsibility, to promote the self-evaluation of the performance of social responsibility, and to strengthen the voluntary initiative of social responsibility performance. Change its duty consciousness from the internal mechanism. Secondly, from the external environment, it is suggested to strengthen supervision, construct the mechanism of reward and punishment of social responsibility; actively improve the evaluation system of enterprises, improve the disclosure system of corporate social responsibility information; use the relevant financial and tax system, Promote the implementation of social responsibility external environment. Through internal and external policies and measures to solve the energy enterprises to bear corporate social responsibility on financial performance lag problem.
【學(xué)位授予單位】：西南石油大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F270;F426.2;F406.7

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