本文關(guān)鍵詞： 發(fā)電行業(yè) 利益相關(guān)者 社會責任信息披露 實證研究　出處：《長沙理工大學》2013年碩士論文　論文類型：學位論文

【摘要】：近年來在我國各大社會責任評比活動上發(fā)電集團的社會責任履行表現(xiàn)紛紛受到了政府、評比機構(gòu)的褒獎。但是在一些民眾評價和媒體報道中，發(fā)電企業(yè)在電力產(chǎn)品供應(yīng)、社區(qū)和環(huán)境保護方面的表現(xiàn)受到了指責和詬病。為什么會有這種偏差的存在？部分原因是因為企業(yè)在責任履行過程中的實際表現(xiàn)不盡如人意，部分則是由于企業(yè)與公眾溝通不善，信息傳遞不充分所致。而研究上市公司社會責任信息披露的情況不僅能提升其披露水平，使公眾更為了解實際情況，還能監(jiān)督、刺激企業(yè)的履責表現(xiàn)，從而提升整個行業(yè)水平。 本文首先回顧了國內(nèi)外關(guān)于社會責任信息披露的研究成果，闡述了相關(guān)理論。然后在分析我國發(fā)電行業(yè)社會責任內(nèi)容的基礎(chǔ)上，結(jié)合我國現(xiàn)有的理論研究，構(gòu)建了針對發(fā)電行業(yè)的社會責任信息披露條目。 其次，本文選取了發(fā)電行業(yè)53家上市公司2011年的數(shù)據(jù)作為研究對象，根據(jù)構(gòu)建的發(fā)電行業(yè)社會責任信息披露條目，分析了目前我國發(fā)電行業(yè)社會責任信息披露的現(xiàn)狀，指出了其存在的主要問題，包括信息披露的整體水平較低，企業(yè)披露的社會責任信息內(nèi)容不完全，，定量分析不足等問題。 再次，本文實證研究分析了發(fā)電行業(yè)社會責任信息披露水平的影響因素。本文以社會責任披露指數(shù)作為被解釋變量，選擇6個影響因素作為解釋變量建立多元回歸模型，應(yīng)用SPSS軟件進行多重線性回歸分析以確定變量之間的關(guān)系。研究結(jié)果表明：2011年，發(fā)電行業(yè)社會責任披露水平與區(qū)域經(jīng)濟發(fā)展水平、企業(yè)文化、是否建立社會責任委員會顯著正相關(guān)；與盈利能力、股權(quán)性質(zhì)、獨立董事之間沒有表現(xiàn)出明顯的關(guān)系。最后根據(jù)分析研究結(jié)果，筆者從企業(yè)外部角度和內(nèi)部角度對發(fā)電行業(yè)上市公司社會責任信息披露制度提出改進意見，以期提升披露水平。
[Abstract]:In recent years, the social responsibility performance of power generation groups has been praised by the government and evaluation agencies in recent years, but in some public comments and media reports. The performance of power generation companies in the supply of electricity products, community and environmental protection has been criticized and criticized. Why does this bias exist? Part of the reason is that the actual performance of the enterprise in the process of fulfilling its responsibilities is unsatisfactory, and partly because of the poor communication between the enterprise and the public. The research on the disclosure of social responsibility information of listed companies can not only improve the level of disclosure, make the public understand the actual situation, but also monitor and stimulate the performance of corporate performance. Thus raising the level of the entire industry. This paper first reviews the research results of social responsibility information disclosure at home and abroad, expounds the relevant theories. Then on the basis of analyzing the content of social responsibility of power generation industry in China, combined with the existing theoretical research in China. The social responsibility information disclosure items for power generation industry are constructed. Secondly, this paper selects the data of 53 listed companies in power generation industry in 2011 as the research object, according to the construction of the power generation industry social responsibility information disclosure items. This paper analyzes the current situation of social responsibility information disclosure in power generation industry in China, and points out its main problems, including the low level of information disclosure as a whole, and the incomplete content of social responsibility information disclosed by enterprises. Insufficient quantitative analysis and other problems. Thirdly, this paper empirically analyzes the influencing factors of the level of social responsibility information disclosure in power generation industry. This paper takes the social responsibility disclosure index as the explained variable. The multivariate regression model was established by selecting 6 factors as explanatory variables, and the multiple linear regression analysis was carried out by SPSS software to determine the relationship between variables. The results show that: 2011. The level of social responsibility disclosure in power generation industry is significantly positively related to the level of regional economic development, corporate culture and the establishment of social responsibility committees; And profitability, equity nature, independent directors did not show a clear relationship. Finally, according to the analysis of the results. In order to improve the level of disclosure, the author puts forward some suggestions to improve the disclosure system of social responsibility information of listed companies in power generation industry from the external and internal angles.
【學位授予單位】：長沙理工大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F270;F426.61

【參考文獻】

相關(guān)期刊論文 前10條

1 李正;;企業(yè)社會責任與企業(yè)價值的相關(guān)性研究——來自滬市上市公司的經(jīng)驗證據(jù)[J];中國工業(yè)經(jīng)濟;2006年02期

2 姜啟軍;;企業(yè)履行社會責任的動因分析[J];改革與戰(zhàn)略;2007年09期

3 黃溶冰;王躍堂;;和諧社會中企業(yè)社會責任的審計治理與實現(xiàn)[J];華東經(jīng)濟管理;2008年11期

4 沈洪濤;;公司特征與公司社會責任信息披露——來自我國上市公司的經(jīng)驗證據(jù)[J];會計研究;2007年03期

5 李正;向銳;;中國企業(yè)社會責任信息披露的內(nèi)容界定、計量方法和現(xiàn)狀研究[J];會計研究;2007年07期

6 于曉謙;程浩;;公司治理對公司社會責任信息披露的影響——基于中國石化塑膠行業(yè)的實證研究[J];會計之友(上旬刊);2010年02期

7 薛有志;張世云;周杰;;社會責任投資的發(fā)展趨勢及倫理效應(yīng)[J];理論與現(xiàn)代化;2008年03期

8 陽秋林;架構(gòu)我國社會責任會計信息披露的指標分析體系[J];審計與經(jīng)濟研究;2005年02期

9 沈洪濤;金婷婷;;我國上市公司社會責任信息披露的現(xiàn)狀分析[J];審計與經(jīng)濟研究;2006年03期

10 盧代富;國外企業(yè)社會責任界說述評[J];現(xiàn)代法學;2001年03期

相關(guān)碩士學位論文 前1條

1 王杏雙;我國石化行業(yè)上市公司社會責任信息披露研究[D];暨南大學;2008年

本文編號：1489110