我國煤炭企業(yè)履行社會責任對財務績效的影響研究
發(fā)布時間：2018-10-07 18:41
【摘要】：作為我國能源安全和經濟發(fā)展的重要支柱，煤炭行業(yè)為我國國民經濟的跨越式發(fā)展做出杰出貢獻。煤炭企業(yè)具有一般企業(yè)的屬性，，是以盈利為目的社會組織，企業(yè)經營管理者在選擇經營方式、制定發(fā)展戰(zhàn)略時，企業(yè)的財務績效是不可忽視的考量因素。但煤炭企業(yè)在創(chuàng)造經濟效益的的同時也引發(fā)了許多社會問題，例如環(huán)境污染、生態(tài)失衡、安全威脅等等，而這些社會問題直接影響企業(yè)的盈利能力。越來越多的煤炭企業(yè)意識到自身需要承擔社會責任，這一認知已成為業(yè)界共識，而煤炭企業(yè)應對誰承擔社會責任，社會責任的內容有哪些，履行社會責任對企業(yè)的財務績效會產生怎樣的影響等這些問題仍未達成一致意見。 針對理論和現(xiàn)實的需要，論文依據(jù)滬深兩市29家煤炭上市公司2012年的企業(yè)年報及社會責任報告等相關數(shù)據(jù)，運用利益相關者理論，確定了本文理論部分研究的邏輯思維：首先，把企業(yè)社會責任的概念置換成利益相關者的概念，回答了“企業(yè)應該為誰承擔責任”的問題。然后，依據(jù)Carroll(1991)構建的企業(yè)社會責任與利益相關者的矩陣模型，結合煤炭企業(yè)自身的特殊性具體探討煤炭企業(yè)應承擔的社會責任內容，將煤炭企業(yè)承擔的社會責任從四個角度細化到每一個利益主體，便于衡量企業(yè)社會責任的履行情況。最后，闡述煤炭企業(yè)履行社會責任的現(xiàn)狀描述及動因分析，為推動煤炭企業(yè)更好地踐行社會責任提供依據(jù)。 本文最核心的內容是以實證方法研究煤炭企業(yè)承擔社會責任對財務績效的影響問題，二者是否存在關系，若存在是否為正相關，相關性是否顯著。本文運用SPSS21.0和EXCEL表格對選取的數(shù)據(jù)進行描述性統(tǒng)計、相關性分析和多元線性回歸分析，最終得出結論：總體上講，煤炭企業(yè)履行社會責任與財務績效之間呈現(xiàn)正相關性，其中，對股東履行社會責任體現(xiàn)出的財務績效貢獻度最高，對政府的履行社會責任體現(xiàn)出的財務績效貢獻度最低。因此，應鼓勵企業(yè)積極自主的承擔社會責任，在關注股東權益的同時，不可忽視其他利益主體的權益。
[Abstract]:As an important pillar of China's energy security and economic development, the coal industry has made outstanding contributions to the leapfrog development of our national economy. Coal enterprises have the attributes of general enterprises and are social organizations aiming at profit. The financial performance of coal enterprises can not be ignored when they choose the mode of operation and formulate the development strategy. But coal enterprises not only create economic benefits, but also lead to many social problems, such as environmental pollution, ecological imbalance, security threats, and these social problems directly affect the profitability of enterprises. More and more coal enterprises realize that they need to bear social responsibility, which has become the consensus of the industry, and who should bear social responsibility, what is the content of social responsibility, There is still no agreement on the impact of social responsibility on the financial performance of enterprises. According to the needs of theory and reality, based on the annual report and social responsibility report of 29 coal listed coal companies in Shanghai and Shenzhen stock markets in 2012, and using stakeholder theory, this paper determines the logical thinking of the theoretical part of this paper: first of all, The concept of corporate social responsibility is replaced by the concept of stakeholders, which answers the question of "who should bear the responsibility for". Then, according to the matrix model of corporate social responsibility and stakeholders constructed by Carroll (1991), combined with the particularity of coal enterprises, this paper discusses the content of social responsibility that coal enterprises should bear. The social responsibility of coal enterprises is refined from four angles to each interest subject, which is convenient to measure the performance of corporate social responsibility. Finally, the paper describes the current situation of coal enterprises to fulfill social responsibility and the analysis of the reasons, to promote coal enterprises to better practice social responsibility to provide the basis. The core of this paper is to study the impact of social responsibility on financial performance of coal enterprises by empirical method, whether there is a relationship between the two, if there is a positive correlation, whether the correlation is significant. This paper uses SPSS21.0 and EXCEL tables to describe the selected data, correlation analysis and multiple linear regression analysis, and finally comes to the conclusion: generally speaking, there is a positive correlation between the performance of social responsibility and financial performance of coal enterprises. The financial performance contribution to shareholders' social responsibility is the highest, and to the government's social responsibility is the lowest. Therefore, enterprises should be encouraged to bear social responsibility actively and autonomously, while paying close attention to the rights and interests of shareholders, the rights and interests of other stakeholders should not be ignored.
【學位授予單位】：山西財經大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F270;F426.21;F275
本文編號：2255271
[Abstract]:As an important pillar of China's energy security and economic development, the coal industry has made outstanding contributions to the leapfrog development of our national economy. Coal enterprises have the attributes of general enterprises and are social organizations aiming at profit. The financial performance of coal enterprises can not be ignored when they choose the mode of operation and formulate the development strategy. But coal enterprises not only create economic benefits, but also lead to many social problems, such as environmental pollution, ecological imbalance, security threats, and these social problems directly affect the profitability of enterprises. More and more coal enterprises realize that they need to bear social responsibility, which has become the consensus of the industry, and who should bear social responsibility, what is the content of social responsibility, There is still no agreement on the impact of social responsibility on the financial performance of enterprises. According to the needs of theory and reality, based on the annual report and social responsibility report of 29 coal listed coal companies in Shanghai and Shenzhen stock markets in 2012, and using stakeholder theory, this paper determines the logical thinking of the theoretical part of this paper: first of all, The concept of corporate social responsibility is replaced by the concept of stakeholders, which answers the question of "who should bear the responsibility for". Then, according to the matrix model of corporate social responsibility and stakeholders constructed by Carroll (1991), combined with the particularity of coal enterprises, this paper discusses the content of social responsibility that coal enterprises should bear. The social responsibility of coal enterprises is refined from four angles to each interest subject, which is convenient to measure the performance of corporate social responsibility. Finally, the paper describes the current situation of coal enterprises to fulfill social responsibility and the analysis of the reasons, to promote coal enterprises to better practice social responsibility to provide the basis. The core of this paper is to study the impact of social responsibility on financial performance of coal enterprises by empirical method, whether there is a relationship between the two, if there is a positive correlation, whether the correlation is significant. This paper uses SPSS21.0 and EXCEL tables to describe the selected data, correlation analysis and multiple linear regression analysis, and finally comes to the conclusion: generally speaking, there is a positive correlation between the performance of social responsibility and financial performance of coal enterprises. The financial performance contribution to shareholders' social responsibility is the highest, and to the government's social responsibility is the lowest. Therefore, enterprises should be encouraged to bear social responsibility actively and autonomously, while paying close attention to the rights and interests of shareholders, the rights and interests of other stakeholders should not be ignored.
【學位授予單位】：山西財經大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F270;F426.21;F275
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