【摘要】：雖然我改革開放三十多年來,國經(jīng)濟(jì)發(fā)展速度舉世矚目,但是仍然無法平衡好經(jīng)濟(jì)與社會(huì)協(xié)調(diào)發(fā)展的矛盾,企業(yè)利益與社會(huì)利益之間的矛盾日漸凸顯,企業(yè)社會(huì)責(zé)任問題愈發(fā)引起社會(huì)各界人士的關(guān)注。企業(yè)作為經(jīng)濟(jì)社會(huì)的主體之一,它的發(fā)展無法脫離社會(huì)的進(jìn)步,因而企業(yè)在社會(huì)中必然要承擔(dān)起一定限度的社會(huì)責(zé)任。然而近年來一部分企業(yè)單純追求高利潤率與高市場(chǎng)占有率的運(yùn)營模式已經(jīng)給經(jīng)濟(jì)社會(huì)的可持續(xù)發(fā)展帶來了一系列的威脅,引發(fā)一系列的社會(huì)問題,受到來自社會(huì)各界的強(qiáng)烈抨擊,嚴(yán)重影響到企業(yè)的社會(huì)形象,影響到企業(yè)發(fā)展的持續(xù)性。因此,如何推動(dòng)企業(yè)社會(huì)責(zé)任披露制度在我國的快速建立,已經(jīng)成為我國社會(huì)必須盡快解決的新問題,披露社會(huì)責(zé)任信息可能是我們解決這一問題的最佳途徑。各國學(xué)者就企業(yè)社會(huì)責(zé)任信息披露的制度及效應(yīng)問題進(jìn)行過多角度的研究,形成了豐富的理論成果。我國在這一領(lǐng)域的研究起步相對(duì)較晚,至今還沒有制定出企業(yè)社會(huì)責(zé)任信息披露的相關(guān)法律法規(guī)。無論從國際主流研究積累的經(jīng)驗(yàn)和成果看,還是從國內(nèi)理論研究與實(shí)踐的需要看,都應(yīng)該對(duì)以下幾個(gè)問題進(jìn)行系統(tǒng)全面的闡述：企業(yè)的社會(huì)責(zé)任信息是如何界定的?企業(yè)社會(huì)責(zé)任信息披露的影響因素是什么?企業(yè)社會(huì)責(zé)任信息披露行為對(duì)企業(yè)資本成本極其盈利能力及發(fā)展的可持續(xù)性有何影響? 本文通過該使用專業(yè)的社會(huì)責(zé)任報(bào)告評(píng)級(jí)數(shù)據(jù)庫,研究了國內(nèi)A股上市公司社會(huì)責(zé)任報(bào)告的影響因素以及信息價(jià)值。通過研究發(fā)現(xiàn)：經(jīng)營業(yè)績?cè)胶谩①Y產(chǎn)規(guī)模越大的公司發(fā)布的社會(huì)責(zé)任報(bào)告的質(zhì)量也就越高,而發(fā)展?jié)摿υ酱蟮墓?社會(huì)責(zé)任報(bào)告的質(zhì)量越低。 同時(shí),公司的社會(huì)責(zé)任報(bào)告質(zhì)量和未來業(yè)績存在正向關(guān)系,但這一關(guān)系只有自愿披露的公司才顯著。這說明,社會(huì)責(zé)任報(bào)告中的信息反映了一定程度的經(jīng)濟(jì)持續(xù)性,未來的經(jīng)營業(yè)績也是企業(yè)承擔(dān)社會(huì)責(zé)任的動(dòng)力,且這一關(guān)系對(duì)于沒有強(qiáng)制披露壓力的公司更明顯。
[Abstract]:Although in the past 30 years of reform and opening up, the speed of national economic development has attracted worldwide attention, but it is still unable to balance the contradiction between the coordinated development of economy and society, the contradiction between corporate interests and social interests is becoming increasingly prominent, and the issue of corporate social responsibility has attracted more and more attention from all walks of life. As one of the main bodies of economy and society, the development of enterprise can not be separated from the progress of society, so the enterprise must bear a certain limit of social responsibility in the society. However, in recent years, the operation mode of some enterprises simply pursuing high profit margin and high market share has brought a series of threats to the sustainable development of economy and society, and caused a series of social problems, which have been strongly attacked by all sectors of society, seriously affecting the social image of enterprises and the sustainability of enterprise development. Therefore, how to promote the rapid establishment of corporate social responsibility disclosure system in our country has become a new problem that our society must solve as soon as possible. Disclosure of social responsibility information may be the best way for us to solve this problem. Scholars from all over the world have studied the system and effect of corporate social responsibility information disclosure from too many angles, and have formed rich theoretical results. The research in this field started relatively late in our country, and the relevant laws and regulations of corporate social responsibility information disclosure have not been formulated up to now. Whether from the experience and achievements accumulated by the mainstream international research, or from the needs of domestic theoretical research and practice, we should systematically and comprehensively elaborate on the following issues: how to define the information of corporate social responsibility? What are the influencing factors of corporate social responsibility information disclosure? What is the impact of corporate social responsibility information disclosure on the extreme profitability of corporate capital costs and the sustainability of development? Through the use of professional social responsibility report rating database, this paper studies the influencing factors and information value of domestic A-share listed companies' social responsibility report. Through the study, it is found that the better the operating performance, the higher the quality of social responsibility reports issued by companies with larger assets, and the lower the quality of social responsibility reports for companies with greater development potential. At the same time, there is a positive relationship between the quality of corporate social responsibility reporting and future performance, but this relationship is significant only for voluntary disclosure companies. This shows that the information in the social responsibility report reflects a certain degree of economic sustainability, and the future operating performance is also the driving force for corporate social responsibility, and this relationship is more obvious for companies without mandatory disclosure pressure.
【學(xué)位授予單位】：浙江大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F832.51;F270;F224

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 劉曉昕;上市公司社會(huì)責(zé)任信息披露影響因素研究[D];華北電力大學(xué);2013年

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本文編號(hào)：2500914