【摘要】：企業(yè)經營的目標是利潤最大化，企業(yè)的行為必然是為利潤服務。然而，企業(yè)是由人組成的，企業(yè)又會對周圍人產生影響，企業(yè)需要承擔一定的社會責任。企業(yè)承擔社會責任既是法律的要求也是道德的需要，從法律角度上講，企業(yè)追求利潤最大化的前提是合法化，所以企業(yè)要承擔一部分法律義務的社會責任；從道德角度上講，企業(yè)在追求利益的同時也在追求一種良好的形象，所以企業(yè)也會負擔一部分道德義務的社會責任。 長久以來，學者從財務績效、文化意義、環(huán)境影響等各個角度對企業(yè)社會責任進行了深入研究。品牌價值反映了消費者對企業(yè)品牌的認可程度，社會責任信息在一定程度上能改善信息不對稱，，社會責任的履行及社會責任履行信息的披露會影響企業(yè)聲譽，而品牌價值作為企業(yè)聲譽的直觀反映也將會受到較大影響。本文采用實證技術檢驗我國資本市場企業(yè)社會責任履行及社會責任信息披露對企業(yè)品牌價值的影響，并研究企業(yè)社會責任信號傳遞的時效性，為探明企業(yè)社會責任與企業(yè)績效之間的關系提供證據。 本文第一部分導論，引出作者研究的出發(fā)點、研究內容及意義等；第二部分回顧了相關文獻，為本文的后續(xù)成文奠定基礎；第三部分以利益相關者理論與信號傳遞理論作為本文最主要的理論基礎，建立本文的理論研究框架；第四部分以2010年、2011年、2012年世界品牌實驗室（World Brand Lab）發(fā)布的中國500最具價值品牌排行榜與中國社會科學院發(fā)布的藍皮書《中國企業(yè)社會責任研究報告》里重合的上市公司為樣本，根據前文理論分析提出假設及檢驗模型；第五部分根據前文研究得出如下結論并提出政策建議：（1）鑒于我國的特殊情況，企業(yè)履行社會責任應與企業(yè)規(guī)模相匹配。（2）完善法制法規(guī)建設，從制度上建立起對企業(yè)履行社會責任的約束。（3）企業(yè)道德上的社會責任采取多樣激勵措施。(4)全方位宣傳，建立民間社會責任組織，提升人民保護自己合法權益的意識，做好企業(yè)履責引導工作。(5)完善社會責任信息披露制度，加強監(jiān)管，建立企業(yè)社會責任鑒證制度。 本文的主要貢獻在于：（1）本文通過梳理相關文獻建立了企業(yè)社會責任影響企業(yè)品牌價值的理論路徑；（2）采用實證的技術手段，選取品牌價值為視角來觀察企業(yè)社會責任對企業(yè)的影響；（3）使用面板數據，采用滯后期來考察社會責任信息傳遞的時效性，一定程度上彌補了前人研究企業(yè)社會責任與企業(yè)績效關系的不足。
[Abstract]:The goal of enterprise management is to maximize profit, and the behavior of enterprise is to serve profit. However, the enterprise is composed of people, and the enterprise will have an impact on the people around, the enterprise needs to bear certain social responsibility. Corporate social responsibility is not only the requirement of law but also the need of morality. From the legal point of view, the premise of pursuing profit maximization is legalization, so enterprises have to bear part of the social responsibility of legal obligations; from a moral point of view, The enterprise is pursuing a good image while pursuing the benefit, so the enterprise will bear part of the social responsibility of moral obligation. For a long time, scholars have deeply studied corporate social responsibility from the aspects of financial performance, cultural significance and environmental impact. Brand value reflects the degree of consumer recognition of corporate brand, social responsibility information can improve the information asymmetry to a certain extent, the performance of social responsibility and the disclosure of social responsibility performance information will affect the reputation of the enterprise. Brand value as an intuitive reflection of corporate reputation will also be greatly affected. This paper uses empirical technology to test the impact of corporate social responsibility performance and social responsibility information disclosure on corporate brand value in China's capital market, and studies the timeliness of corporate social responsibility signal transmission. To provide evidence for exploring the relationship between corporate social responsibility and corporate performance. The first part of this paper introduces the starting point, content and significance of the author's research, the second part reviews the relevant literature, which lays a foundation for the subsequent writing of this paper. The third part takes stakeholder theory and signal transmission theory as the main theoretical basis of this paper, and establishes the theoretical framework of this paper. The fourth part takes the list of China's 500 most valuable brands published by the World Brand Laboratory (World Brand Lab) in 2010, 2011 and 2012 as a sample of listed companies that coincide with the blue book "China Corporate Social responsibility Research report" published by the Chinese Academy of Social Sciences. According to the above theoretical analysis, the hypothesis and test model are put forward. In the fifth part, according to the previous study, the following conclusions are drawn and policy recommendations are put forward: (1) in view of the special situation in China, The corporate social responsibility should be matched with the enterprise scale. (2) perfect the construction of the legal system and regulations, and set up the restriction on the corporate social responsibility from the system. (3) the corporate moral social responsibility should take various incentive measures. (4) omnidirectional propaganda, Set up civil society responsibility organization, raise the people's consciousness of protecting their legitimate rights and interests, and do a good job in guiding enterprises to carry out their duties. (5) perfect social responsibility information disclosure system, strengthen supervision and establish corporate social responsibility authentication system. The main contributions of this paper are as follows: (1) the theoretical path of corporate social responsibility (CSR) influencing corporate brand value is established by combing relevant literature; (2) empirical technical means are adopted. Select brand value as the perspective to observe the impact of corporate social responsibility on enterprises; (3) using panel data, using lag period to investigate the timeliness of social responsibility information transmission, To some extent, it makes up for the deficiency of previous research on the relationship between corporate social responsibility and corporate performance.
【學位授予單位】：貴州財經大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F270;F273.2;F224

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