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互聯(lián)網(wǎng)企業(yè)履行社會責任與財務(wù)績效的關(guān)系

發(fā)布時間:2018-03-10 13:47

  本文選題:互聯(lián)網(wǎng)行業(yè) 切入點:企業(yè) 出處:《北京交通大學》2017年碩士論文 論文類型:學位論文


【摘要】:隨著互聯(lián)網(wǎng)的迅速發(fā)展,網(wǎng)絡(luò)規(guī)模不斷擴大,電子商務(wù)及互聯(lián)網(wǎng)+等一系列的發(fā)展引起了人們的廣泛關(guān)注。然而,近年來,一系列連續(xù)曝光的網(wǎng)絡(luò)安全事件、網(wǎng)絡(luò)謠言事件、用戶隱私泄露等使得公眾視線逐漸關(guān)注到互聯(lián)網(wǎng)公司應(yīng)該承擔的社會責任,互聯(lián)網(wǎng)企業(yè)由于自身的特點并不會像傳統(tǒng)的能源企業(yè)那樣直接造成物質(zhì)上或者物理上的污染,但是由于互聯(lián)網(wǎng)企業(yè)自身具有的傳媒效應(yīng),非常容易導致網(wǎng)絡(luò)輿論危機的蔓延,其傳播速度之快、范圍之廣的特點使得互聯(lián)網(wǎng)企業(yè)造成的影響難以估計。因此,互聯(lián)網(wǎng)企業(yè)只有積極履行相應(yīng)的社會責任,才能促進自身的可持續(xù)發(fā)展,從而保障互聯(lián)網(wǎng)用戶的合法權(quán)益。由此可以看出,與傳統(tǒng)企業(yè)相比,互聯(lián)網(wǎng)企業(yè)更有義務(wù)也更需要履行社會責任。一些大型的互聯(lián)網(wǎng)企業(yè)首先做出了榜樣,例如:為了使電子商務(wù)行業(yè)能徹底根絕非法野生物貿(mào)易,阿里巴巴集團和國際野生物貿(mào)易研究組織達成了戰(zhàn)略合作協(xié)議。這些互聯(lián)網(wǎng)龍頭企業(yè)的行動為其行業(yè)樹立了榜樣。但是,總體看來,我國的互聯(lián)網(wǎng)企業(yè)當前履行社會責任還普遍存在著缺乏思想認識、貢獻不大的缺陷,雖然國內(nèi)外很多學者對企業(yè)履行社會責任對財務(wù)績效的影響進行大量了論證及分析,然而,對于互聯(lián)網(wǎng)企業(yè)這類新興行業(yè)來說很難深入借鑒;谏鲜霰尘,本文系統(tǒng)研究了互聯(lián)網(wǎng)企業(yè)履行社會責任與財務(wù)績效的交互影響關(guān)系。首先,本文通過對國內(nèi)外文獻的大量閱讀,分析企業(yè)社會責任及財務(wù)績效相關(guān)的基本理論,為本研究奠定理論基礎(chǔ)。其次,介紹了國內(nèi)外企業(yè)關(guān)于履行社會責任與企業(yè)自身的財務(wù)績效的關(guān)系,并且將相關(guān)理論進行了綜述分析。再次,以利益相關(guān)者理論為基礎(chǔ),采用和訊網(wǎng)企業(yè)社會責任評級分數(shù)量化互聯(lián)網(wǎng)企業(yè)履行社會責任的情況,設(shè)計檢驗的模型。最后,針對研究的數(shù)據(jù)進行相關(guān)性、回歸性以及描述性統(tǒng)計分析,驗證了互聯(lián)網(wǎng)企業(yè)履行社會責任與財務(wù)績效互為正相關(guān)關(guān)系,研究成果可以為推進互聯(lián)網(wǎng)行業(yè)企業(yè)更好的履行社會責任提供參考和借鑒。
[Abstract]:With the rapid development of Internet, the network continues to expand the scale of electronic commerce and Internet plus a series of development has attracted widespread attention. However, in recent years, a series of continuous exposure of network security incidents, Internet rumors, user privacy makes public attention gradually pay attention to the Internet Co should bear the social responsibility Internet companies due to physical or physical pollution that directly the characteristics of their own and not like the traditional energy companies, but due to the effect of media Internet enterprise has its own, very easily lead to network public opinion crisis spread, the speed of its spread, it is difficult to estimate the impact of a wide range of features makes the Internet enterprise caused. Therefore the Internet, enterprises should actively fulfill social responsibility, to promote its sustainable development, in order to protect Internet users The legitimate rights and interests. It can be seen, compared with the traditional enterprise, the Internet companies are more and more obligations need to fulfill their social responsibilities. Some of the large Internet companies made the first example, for example: in order to make the electronic commerce industry can not completely root method of wildlife trade, Alibaba group and the International Wildlife Trade Organization reached a strategic cooperation agreement the Internet leading enterprises. These actions set an example for the industry. But, overall, China's Internet companies to fulfill their social responsibility is the widespread lack of understanding, defect contribution is not great, although many scholars at home and abroad to fulfill corporate social responsibility a lot of argumentation and analysis, impact on financial performance however, for Internet companies such emerging industries is difficult to learn in-depth. Based on the above background, this paper studies the system of Internet companies. The interaction effect between social responsibility and financial performance. Firstly, by reading a lot of literature home and abroad, analysis of corporate social responsibility and financial performance related basic theory, lay a theoretical foundation for this research. Secondly, introduces the relationship between domestic and foreign enterprises on the implementation of corporate social responsibility and its financial performance, and will the article introduces the theories analysis. Thirdly, based on the stakeholder theory, by hexun.com corporate social responsibility rating score quantifies the Internet enterprises to fulfill their social responsibilities, the design of test model. Finally, according to the research of the correlation data, regression analysis and descriptive statistics, verification of the Internet enterprises to fulfill their social responsibility and financial the performance of mutual correlation, the research results can provide reference for promoting the Internet industry enterprises to better fulfill their social responsibilities.

【學位授予單位】:北京交通大學
【學位級別】:碩士
【學位授予年份】:2017
【分類號】:F270;F275;F49

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