本文選題：醫(yī)藥制造企業(yè)　切入點：企業(yè)社會責(zé)任　出處：《重慶工商大學(xué)》2014年碩士論文

【摘要】：近年來，藥品安全事故頻繁發(fā)生，接連被媒體曝光，藥品安全成為全社會關(guān)注的熱點。藥品安全問題的不斷發(fā)生，主要原因是我國很多醫(yī)藥制造企業(yè)以利潤最大化作為企業(yè)經(jīng)營目標(biāo)，忽視了其應(yīng)承擔(dān)的社會責(zé)任。一方面，由于藥品企業(yè)承載著人類生命健康的重要使命，藥品企業(yè)若脫離企業(yè)社會責(zé)任而單純追求利潤最大化的經(jīng)營目標(biāo)，必將對消費者、對社會造成嚴(yán)重影響，企業(yè)也將會受到嚴(yán)厲打擊，因此無論從企業(yè)自身發(fā)展的角度，還是社會總體發(fā)展的角度來看，藥品企業(yè)承擔(dān)社會責(zé)任具有重要的意義。另一方面，企業(yè)本質(zhì)上依然是一個經(jīng)濟組織，企業(yè)承擔(dān)社會責(zé)任對企業(yè)績效有什么影響？這是研究企業(yè)社會責(zé)任不能回避的問題。企業(yè)社會責(zé)任對績效的影響雖然是近年來實證研究的焦點，但關(guān)于醫(yī)藥制造企業(yè)社會責(zé)任評價及其對企業(yè)績效影響的實證研究在國內(nèi)依然鳳毛麟角。本文立足于我國醫(yī)藥制造企業(yè)，沿著“企業(yè)為什么要承擔(dān)社會責(zé)任、應(yīng)該承擔(dān)哪些社會責(zé)任、承擔(dān)社會責(zé)任對企業(yè)績效有何影響”這樣的思路，選取合理的社會責(zé)任評價指標(biāo)以及采用科學(xué)的實證研究方法，通過實證結(jié)論為醫(yī)藥制造企業(yè)自覺履行社會責(zé)任、提升企業(yè)績效提供可借鑒的證據(jù)。 首先，在歸納總結(jié)國內(nèi)外具有代表性的研究企業(yè)社會責(zé)任評價以及社會責(zé)任與企業(yè)績效關(guān)系的文獻(xiàn)的基礎(chǔ)上，運用社會責(zé)任理論與利益相關(guān)者理論結(jié)合我國醫(yī)藥制造企業(yè)的特點，，詳細(xì)闡述了我國醫(yī)藥制造企業(yè)需要對利益相關(guān)者承擔(dān)社會責(zé)任的必要性以及履行社會責(zé)任的內(nèi)容，分析評價了企業(yè)履行社會責(zé)任的效用會通過各個利益相關(guān)者傳遞到企業(yè)的績效上并最終促使企業(yè)績效提升，即從理論上得出醫(yī)藥制造企業(yè)履行社會責(zé)任對企業(yè)績效有正向影響的觀點。 其次，以科學(xué)性、可比性、可操作性和突出醫(yī)藥制造企業(yè)特殊性為原則選取企業(yè)社會責(zé)任評價指標(biāo)和企業(yè)績效評價指標(biāo)�；诶嫦嚓P(guān)者理論，建立了企業(yè)承擔(dān)對各個利益相關(guān)者社會責(zé)任的評價指標(biāo)體系，并采用總資產(chǎn)報酬率作為企業(yè)績效的考察指標(biāo)，選取企業(yè)規(guī)模和企業(yè)性質(zhì)作為控制變量。 最后，運用因子分析法對構(gòu)建的醫(yī)藥制造企業(yè)社會責(zé)任指標(biāo)體系進(jìn)行評價分析，運用主成分回歸分析方法對所選醫(yī)藥制造業(yè)102家A股上市樣本企業(yè)2012年的數(shù)據(jù)進(jìn)行實證分析。實證分析結(jié)論得出醫(yī)藥企業(yè)承擔(dān)對重要利益相關(guān)者即股東、債權(quán)人、員工、消費者和政府的社會責(zé)任與企業(yè)績效存在顯著正相關(guān)關(guān)系，進(jìn)而提出促進(jìn)醫(yī)藥制造企業(yè)積極承擔(dān)社會責(zé)任，提升企業(yè)績效的對策建議。
[Abstract]:In recent years, drug safety accidents have occurred frequently and been exposed by the media one after another. Drug safety has become a hot spot in the whole society.The main reason for the continuous occurrence of drug safety problems is that many pharmaceutical manufacturing enterprises in our country take profit maximization as their business goal and neglect their social responsibility.On the one hand, because pharmaceutical enterprises bear the important mission of human life and health, if pharmaceutical enterprises break away from corporate social responsibility and simply pursue the goal of maximizing profits, it will certainly have a serious impact on consumers and society.Enterprises will also be severely punished, so whether from the perspective of the development of the enterprise itself or the overall development of society, it is of great significance for pharmaceutical enterprises to assume social responsibility.On the other hand, the enterprise is still an economic organization in essence. What impact does the corporate social responsibility have on corporate performance?This is the study of corporate social responsibility can not be avoided.Although the impact of corporate social responsibility on performance has been the focus of empirical research in recent years, the empirical research on the evaluation of social responsibility of pharmaceutical manufacturing enterprises and its impact on corporate performance is still rare in China.This article is based on our pharmaceutical manufacturing enterprises, along the line of "why should enterprises bear social responsibility, which social responsibilities should be borne, and what impact social responsibility will have on corporate performance".Select reasonable social responsibility evaluation index and adopt scientific empirical research method, through the empirical conclusions for pharmaceutical manufacturing enterprises to consciously fulfill their social responsibility, improve corporate performance to provide evidence for reference.First of all, on the basis of summarizing the domestic and foreign representative research on corporate social responsibility evaluation and the relationship between corporate social responsibility and corporate performance,Based on the theory of social responsibility and stakeholder theory, this paper expounds in detail the necessity and content of Chinese pharmaceutical manufacturing enterprises to bear social responsibility to the stakeholders, in combination with the characteristics of Chinese pharmaceutical manufacturing enterprises.The utility of corporate social responsibility will be transferred to the performance of the enterprise through various stakeholders and ultimately promote the performance of the enterprise.That is to say, the view that the performance of social responsibility of pharmaceutical manufacturing enterprises has a positive impact on corporate performance.Secondly, the evaluation index of corporate social responsibility and enterprise performance evaluation are selected based on the principles of science, comparability, maneuverability and particularity of pharmaceutical manufacturing enterprises.Based on stakeholder theory, the evaluation index system of enterprises' social responsibility to each stakeholder is established, and the total return on assets is used as the evaluation index of enterprise performance, and the size and nature of enterprise are selected as control variables.Finally, the factor analysis method is used to evaluate and analyze the social responsibility index system of pharmaceutical manufacturing enterprises, and the data of 102 A-share listed sample enterprises in pharmaceutical manufacturing industry in 2012 are analyzed empirically by principal component regression analysis.The conclusion of empirical analysis shows that there is a significant positive correlation between corporate performance and the social responsibility of pharmaceutical enterprises to the important stakeholders, that is, shareholders, creditors, employees, consumers and the government.Furthermore, the paper puts forward some countermeasures and suggestions to promote pharmaceutical manufacturing enterprises to bear social responsibility actively and improve their performance.
【學(xué)位授予單位】：重慶工商大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.72;F270;F272.5

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